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    <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decision on treating sale proceeds as long term capital gains. The Court found the documentary evidence supported transaction authenticity, despite challenges on purchaser identity and company losses. Consistency in judgments and lack of distinguishing features from precedent led to the appeal&#039;s dismissal.</description>
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      <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decision on treating sale proceeds as long term capital gains. The Court found the documentary evidence supported transaction authenticity, despite challenges on purchaser identity and company losses. Consistency in judgments and lack of distinguishing features from precedent led to the appeal&#039;s dismissal.</description>
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