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    <title>2018 (11) TMI 123 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, treating the transaction of shares as Long-Term Capital Gain. It held that the evidence provided sufficiently proved the purchase date of 11.06.2003, rejecting the Revenue&#039;s contention based on trade timing discrepancy. The AO&#039;s failure to conduct further inquiries was noted, emphasizing the adequacy of the documents submitted by the assessee. The order was pronounced on 29th October 2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369780</link>
      <description>The Tribunal allowed the appeal of the assessee, treating the transaction of shares as Long-Term Capital Gain. It held that the evidence provided sufficiently proved the purchase date of 11.06.2003, rejecting the Revenue&#039;s contention based on trade timing discrepancy. The AO&#039;s failure to conduct further inquiries was noted, emphasizing the adequacy of the documents submitted by the assessee. The order was pronounced on 29th October 2018.</description>
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