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    <title>2013 (11) TMI 924 - ITAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the assessee on various issues, including allowing the cash method of accounting, treating gains as Long Term Capital Gains (LTCG), permitting claims under section 54EC, deleting additions of notional interest, allowing set-off of brought forward losses, and determining the status as &#039;Individual&#039;. The appeals were partly allowed in favor of the assessee.</description>
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      <description>The Tribunal ruled in favor of the assessee on various issues, including allowing the cash method of accounting, treating gains as Long Term Capital Gains (LTCG), permitting claims under section 54EC, deleting additions of notional interest, allowing set-off of brought forward losses, and determining the status as &#039;Individual&#039;. The appeals were partly allowed in favor of the assessee.</description>
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