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    <title>2014 (9) TMI 164 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed for statistical purposes. The Assessing Officer&#039;s decision regarding the sale of GDSS shares was set aside, and the matter was remanded for reassessment based on Net Asset Value (NAV). The Commissioner of Income Tax (Appeals) decision on the cost of acquisition for BSE shares was upheld, requiring the Assessing Officer to recompute the capital gain using the original cost of the shares and allowing indexation from the date of acquisition of the membership card.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Assessing Officer&#039;s decision regarding the sale of GDSS shares was set aside, and the matter was remanded for reassessment based on Net Asset Value (NAV). The Commissioner of Income Tax (Appeals) decision on the cost of acquisition for BSE shares was upheld, requiring the Assessing Officer to recompute the capital gain using the original cost of the shares and allowing indexation from the date of acquisition of the membership card.</description>
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