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    <title>1997 (7) TMI 194 - ITAT DELHI-D</title>
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    <description>The appellate tribunal allowed the appeal, recognizing the partnership firm from November 1985 and directing the AO to consider the cost of acquisition and improvements accordingly. The tribunal also instructed the AO to verify the computation of capital gains and provide appropriate relief concerning the interest charged under sections 234B and 234C.</description>
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      <title>1997 (7) TMI 194 - ITAT DELHI-D</title>
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      <description>The appellate tribunal allowed the appeal, recognizing the partnership firm from November 1985 and directing the AO to consider the cost of acquisition and improvements accordingly. The tribunal also instructed the AO to verify the computation of capital gains and provide appropriate relief concerning the interest charged under sections 234B and 234C.</description>
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