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In the result, ITA No. 92/RPR/2025 & C
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpia
Capital Gain and Losses. No prudent businessman and particularly a trader or investor in stock will invest in share of such a company which is virtually defunct and inoperative.” 9. That, in response to the proposed variation in the draft assessment order, the assessee had filed reply which is extracted as follows:- “1. All details related to LTCG which