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    <title>2016 (1) TMI 460 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The appeal under Section 260A of the Income Tax Act against the Income Tax Appellate Tribunal&#039;s order was dismissed. The Tribunal upheld the assessment order, determining the co-owners&#039; beneficial interests in the property and proper taxation of capital gains. The Tribunal&#039;s decision was deemed reasonable, leading to the dismissal of the appeal. The delay in refiling the appeal was addressed, with the application for condonation of delay disposed of accordingly.</description>
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