Taxpayer Challenges Denial of Preferential Tax Rate for Short-Term Capital Gains u/s 111A of Income Tax Act.

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....Short term capital gain - sale of equity shares through a recognized stock exchange on which STT has been paid, is not in dispute - CIT(A) erred in not allowing the claim of assessee for taxing the short term capital gain as per the special rate specified u/s 111A of the Act. - AT....