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    <title>2014 (11) TMI 1119 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed both the appeals by the assessee and the Revenue. It upheld the treatment of the sale of the plot as an investment resulting in capital gain and the applicability of Section 50C. The assessee&#039;s claim of loss was rejected, and the deletion of the addition by the CIT (A) was affirmed.</description>
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      <description>The Tribunal dismissed both the appeals by the assessee and the Revenue. It upheld the treatment of the sale of the plot as an investment resulting in capital gain and the applicability of Section 50C. The assessee&#039;s claim of loss was rejected, and the deletion of the addition by the CIT (A) was affirmed.</description>
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