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    <title>2018 (3) TMI 1619 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting the additions of the disputed long term capital gain and commission amount. The decision was based on the lack of concrete evidence supporting the revenue authorities&#039; claims and the failure to adhere to the principles of natural justice in the assessment process. The Tribunal emphasized the importance of substantial evidence in share transactions and allowed the claim of long term capital gain based on the documentary evidence provided by the assessee.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the additions of the disputed long term capital gain and commission amount. The decision was based on the lack of concrete evidence supporting the revenue authorities&#039; claims and the failure to adhere to the principles of natural justice in the assessment process. The Tribunal emphasized the importance of substantial evidence in share transactions and allowed the claim of long term capital gain based on the documentary evidence provided by the assessee.</description>
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