Avoidance of tax by buy and sale-back transaction in security

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..... e-back transaction in security 110. (1) The transaction relating to buy and sale back of the security under section 69 shall, in the case of the other person referred to therein, be ignored and no acc .....

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..... cruing to the person on such security is not included in his total income. (3) The loss, referred to in sub-section (2), shall be ignored to the extent such loss does not exceed the amount of any othe .....

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