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    <title>2012 (12) TMI 839 - ITAT AGRA</title>
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    <description>The tribunal allowed the appeals, directing the authorities to compute capital gains based on the date of redemption of gold bonds, treating the income as short-term capital gain. The decision aligned with CBDT Circular No. 415 and judicial precedents, determining the date and cost of acquisition as the redemption date and market value of gold on that date, respectively. This ruling was applied uniformly to related appeals, resulting in all appeals by the assessees being allowed.</description>
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      <description>The tribunal allowed the appeals, directing the authorities to compute capital gains based on the date of redemption of gold bonds, treating the income as short-term capital gain. The decision aligned with CBDT Circular No. 415 and judicial precedents, determining the date and cost of acquisition as the redemption date and market value of gold on that date, respectively. This ruling was applied uniformly to related appeals, resulting in all appeals by the assessees being allowed.</description>
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