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    <title>2016 (4) TMI 1326 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the assessee&#039;s position on the computation of capital gains under a Joint Development Agreement. The decision emphasized the significance of legal precedents and the interpretation of laws, particularly regarding the consideration for determining capital gains. The Tribunal&#039;s ruling aligned with the decisions of the co-ordinate bench and the jurisdictional High Court, underscoring the adherence to established legal principles in resolving the dispute.</description>
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