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    <description>The Tribunal partially allowed the appeal by reinstating the Rs. 20,000 amount in the capital gains calculation but upheld the deduction of Rs. 35,000 for legal expenses incurred in connection with the property transfer.</description>
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      <description>The Tribunal partially allowed the appeal by reinstating the Rs. 20,000 amount in the capital gains calculation but upheld the deduction of Rs. 35,000 for legal expenses incurred in connection with the property transfer.</description>
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