2010 (9) TMI 211

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.... the following findings :   (i) The assessee was the owner of the shares of M/s. Dhampur Sugar Mills Ltd. and has transferred the shares by relinquishing the right and suffered capital loss.   (ii) The Boilers were manufactured in the assessee's factory and assessee was involved in manufacturing and is an industrial undertaking and, therefore, income derived from such industrial un....