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    <title>1991 (9) TMI 122 - ITAT DELHI-C</title>
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    <description>The Tribunal ruled in favor of the appellant in a tax dispute case. Regarding the determination of income from a house property, the Tribunal held that the Assessing Officer&#039;s assessment was incorrect and should adopt the amount declared by the appellant. In the matter of the claimed loss on the sale of shares, the Tribunal found in favor of the appellant, emphasizing the legal transfer of shares and directing the Assessing Officer to reevaluate the loss amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=63959</link>
      <description>The Tribunal ruled in favor of the appellant in a tax dispute case. Regarding the determination of income from a house property, the Tribunal held that the Assessing Officer&#039;s assessment was incorrect and should adopt the amount declared by the appellant. In the matter of the claimed loss on the sale of shares, the Tribunal found in favor of the appellant, emphasizing the legal transfer of shares and directing the Assessing Officer to reevaluate the loss amount.</description>
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