2009 (12) TMI 962

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.... From the following observations contained in para 6 of the order of the Income Tax Appellate Tribunal (ITAT), it is abundantly clear that the decision rests on the finding of fact, which were arrived at by the CIT(A) and affirmed by the ITAT. "6. We have heard the parties and have perused the material on record. Undisputedly, the shares sold by the assessee in the year under consideration had ....