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    <title>Court Rules Unexplained Expenditure u/s 69C Cannot Be Claimed for Long-Term Capital Gain Computation u/s 48.</title>
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    <description>Computation of Long term capital gain - dis-allowance of expenditure u/s 48 which was found as unexplained u/s 69C - unrecorded expenditure cannot be claimed by the assessee in any year by this overriding proviso - AT</description>
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