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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to accept the disclosed long term capital gains. The decision was based on the lack of proper verification and reliance solely on a statement without confronting the assessee or examining relevant documents. Other grounds raised by the assessee were not addressed due to the favorable outcome on the main issue.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to accept the disclosed long term capital gains. The decision was based on the lack of proper verification and reliance solely on a statement without confronting the assessee or examining relevant documents. Other grounds raised by the assessee were not addressed due to the favorable outcome on the main issue.</description>
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