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    <title>2018 (6) TMI 836 - ITAT HYDERABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the cross objections filed by the assessee. It upheld the CIT(A)&#039;s decision to allow the exemption under Section 10(38) and directed the A.O. to accept the LTCG declared by the assessee. The Tribunal emphasized the importance of tangible evidence, the right to cross-examination, and adherence to judicial precedents in its decision pronounced on 15th June 2018.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and allowed the cross objections filed by the assessee. It upheld the CIT(A)&#039;s decision to allow the exemption under Section 10(38) and directed the A.O. to accept the LTCG declared by the assessee. The Tribunal emphasized the importance of tangible evidence, the right to cross-examination, and adherence to judicial precedents in its decision pronounced on 15th June 2018.</description>
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