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    <title>2013 (8) TMI 277 - ITAT Bangalore</title>
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    <description>The Tribunal allowed the appeal, confirming the assessee&#039;s computation of capital gains without notional depreciation, subsuming the disallowance of interest under Section 43B into the waived principal amount, and excluding the erroneously offered principal amount from the total income.</description>
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      <description>The Tribunal allowed the appeal, confirming the assessee&#039;s computation of capital gains without notional depreciation, subsuming the disallowance of interest under Section 43B into the waived principal amount, and excluding the erroneously offered principal amount from the total income.</description>
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