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    <title>2013 (1) TMI 843 - ITAT AGRA</title>
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    <description>The Tribunal upheld the deletion of the addition of long-term capital gains on the sale of shares for the assessment year 2002-03. The Revenue&#039;s appeal was dismissed as the assessee provided evidence of genuine transactions, and no adverse material was presented to challenge the decision to delete the addition. The Tribunal emphasized the legitimacy of the transactions supported by documented evidence, in line with previous decisions.</description>
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      <description>The Tribunal upheld the deletion of the addition of long-term capital gains on the sale of shares for the assessment year 2002-03. The Revenue&#039;s appeal was dismissed as the assessee provided evidence of genuine transactions, and no adverse material was presented to challenge the decision to delete the addition. The Tribunal emphasized the legitimacy of the transactions supported by documented evidence, in line with previous decisions.</description>
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