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    <title>2013 (12) TMI 307 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the Commissioner of Income-tax (Appeals)&#039; decision that the entire amount of Rs. 15,77,26,000, including forfeited deposit, damages, and possession handover amount, constituted the sale consideration for computing long-term capital gains. The Tribunal rejected the assessee&#039;s argument to exclude certain amounts, emphasizing the interrelated nature of parties and agreement terms. The appeal was dismissed on January 18, 2013.</description>
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      <description>The Tribunal upheld the Commissioner of Income-tax (Appeals)&#039; decision that the entire amount of Rs. 15,77,26,000, including forfeited deposit, damages, and possession handover amount, constituted the sale consideration for computing long-term capital gains. The Tribunal rejected the assessee&#039;s argument to exclude certain amounts, emphasizing the interrelated nature of parties and agreement terms. The appeal was dismissed on January 18, 2013.</description>
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