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    <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and providing relief to the appellant on the disputed long term capital gains addition. The Tribunal found that the Assessing Officer had overstepped his authority in re-examining certain aspects in the second round of proceedings, leading to the deletion of the additional amount.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and providing relief to the appellant on the disputed long term capital gains addition. The Tribunal found that the Assessing Officer had overstepped his authority in re-examining certain aspects in the second round of proceedings, leading to the deletion of the additional amount.</description>
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