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2013 (10) TMI 1523 - ITAT MUMBAI
Extract:
....... relates to business income, though the onus to establish its claim would only be on the assessee; and (c) the D-mat charges, to the extent the same relate to shares confirmed as capital asset (long term or short term) would have to be adjusted against the cost thereof. We decide accordingly. 5. In the result, the assessee appeal is partly allowed.