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    <description>The Tribunal upheld the treatment of the capital gain as long-term and dismissed the penalty imposed under section 271(1)(c) against the assessee. The decision emphasized the absence of concealment of income and the debatable nature of the issue regarding the date of acquisition of shares under the ESOP scheme.</description>
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      <description>The Tribunal upheld the treatment of the capital gain as long-term and dismissed the penalty imposed under section 271(1)(c) against the assessee. The decision emphasized the absence of concealment of income and the debatable nature of the issue regarding the date of acquisition of shares under the ESOP scheme.</description>
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