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Taxpayer's Share Sale Loss After Dividends Declared as Dividend Stripping u/s 94.

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....Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the dividends declared on that - u/s 94, it is a clear case of dividend stripping - AT....