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    <title>2023 (9) TMI 796 - ITAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to reexamine the issue and consider the assessee&#039;s claim for exemption under section 10(38) of the Income Tax Act. The Tribunal ordered the assessee to provide complete details and evidence of the sale and purchase of shares, including compliance with Securities Transaction Tax requirements. The matter was restored back to the file of the Assessing Officer for fresh consideration.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to reexamine the issue and consider the assessee&#039;s claim for exemption under section 10(38) of the Income Tax Act. The Tribunal ordered the assessee to provide complete details and evidence of the sale and purchase of shares, including compliance with Securities Transaction Tax requirements. The matter was restored back to the file of the Assessing Officer for fresh consideration.</description>
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