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    <title>2010 (11) TMI 855 - ITAT AHMEDABAD</title>
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    <description>The Tribunal held that the assessee&#039;s voluntary disclosure of long-term capital gains (LTCG) was made in good faith and without any pending inquiry or investigation. The disclosure was accepted without modifications, taxes were paid, and full cooperation was provided. Consequently, the penalties under Section 271(1)(c) were deleted, and the assessee&#039;s appeals were allowed.</description>
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      <title>2010 (11) TMI 855 - ITAT AHMEDABAD</title>
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      <description>The Tribunal held that the assessee&#039;s voluntary disclosure of long-term capital gains (LTCG) was made in good faith and without any pending inquiry or investigation. The disclosure was accepted without modifications, taxes were paid, and full cooperation was provided. Consequently, the penalties under Section 271(1)(c) were deleted, and the assessee&#039;s appeals were allowed.</description>
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