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    <title>Section 69B: Long-Term Capital Gain Tax Exemption Valid Despite Outstanding Payment in Swan Securities Case.</title>
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    <description>Addition u/s 69B - claim of long term capital gain exempt from tax - If the Swan Securities Pvt. Ltd. has confidence of recovery of its amount incurred for purchase of shares at the instructions of the assessee, then, merely on account of the reason that payment was outstanding, transaction cannot be doubted. - AT</description>
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      <description>Addition u/s 69B - claim of long term capital gain exempt from tax - If the Swan Securities Pvt. Ltd. has confidence of recovery of its amount incurred for purchase of shares at the instructions of the assessee, then, merely on account of the reason that payment was outstanding, transaction cannot be doubted. - AT</description>
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