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    <title>2015 (1) TMI 1221 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision, dismissing the Revenue&#039;s appeal challenging the addition of unexplained cash credit as Long Term Capital Gain entitled to exemption. The Court found the Tribunal justified in relying on a previous decision despite the department&#039;s objection, emphasizing the genuine nature of the transactions and absence of challenge to share purchase. No substantial question of law arose, and the impugned order was upheld due to factual findings supporting the authenticity of the transactions.</description>
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      <description>The Court upheld the Tribunal&#039;s decision, dismissing the Revenue&#039;s appeal challenging the addition of unexplained cash credit as Long Term Capital Gain entitled to exemption. The Court found the Tribunal justified in relying on a previous decision despite the department&#039;s objection, emphasizing the genuine nature of the transactions and absence of challenge to share purchase. No substantial question of law arose, and the impugned order was upheld due to factual findings supporting the authenticity of the transactions.</description>
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      <pubDate>Wed, 21 Jan 2015 00:00:00 +0530</pubDate>
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