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    <title>2011 (7) TMI 958 - ITAT Pune</title>
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    <description>The Tribunal ruled in favor of the assessee on both issues. It held that the sale of Dargah land did not attract capital gain tax due to its historical acquisition without any cost involved. Additionally, the cash deposits in the savings bank account were deemed to be proceeds from the land sale and not unexplained income, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the assessee on both issues. It held that the sale of Dargah land did not attract capital gain tax due to its historical acquisition without any cost involved. Additionally, the cash deposits in the savings bank account were deemed to be proceeds from the land sale and not unexplained income, leading to the dismissal of the Revenue&#039;s appeal.</description>
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