S.H. Kapadia, C.J. - (1.) Delay condoned.
(2.) Leave granted.
(3.) Whether the loss arising in the course of dividend stripping transaction taking place prior to 1.4.2002 was disallowable on the ground that such loss was artificial as the dividend stripping transaction was not a business transaction, is the question which arises for determination in this batch of Civil Appeals; the lead matter of which is C.I.T., Mumbai v. Walfort Share and Stock Brokers Pvt. Ltd.;