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    <title>AO Misclassifies Long-Term Capital Gains as Short-Term Due to Assumptions on Share Purchase Dates u/s 10(38.</title>
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    <description>Claim of exemption u/s 10(38) on long term capital gain from sale of shares - AO only on extraneous considerations and presumptions &amp; surmises has concluded that assessee has purchased the shares only on 15 &amp; 17/05/07 while treating the gain derived from sale of shares as short term capital gain - AT</description>
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      <description>Claim of exemption u/s 10(38) on long term capital gain from sale of shares - AO only on extraneous considerations and presumptions &amp; surmises has concluded that assessee has purchased the shares only on 15 &amp; 17/05/07 while treating the gain derived from sale of shares as short term capital gain - AT</description>
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