SC allows appeal, directs Tribunal to refer capital gain exemption on share sale surplus to HC for review.

The SC allowed the appeal, setting aside the order. The Tribunal must refer the capital gain exemption question on surplus from share sale to the HC for consideration.

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The Supreme Court allowed the appeal, setting aside the order under challenge. The Tribunal is directed to refer the question regarding the capital gain exemption on the surplus from the sale of shares to the High Court for consideration.

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