Determination of dealers in shares.

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..... are dealers-in shares. They had further observed that the Board should also issue instructions to the lower formations to take special care to scrutinise the balance sheets and profit and loss accounts of such assessee companies as claim to be 'dealers-shares.' 2. The matter has been considered by the Board. It has been decided that it is not practicable to lay down guidelines on the tests to b .....

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