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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to accept the income from the sale and purchase of shares as long term capital gain, overturning the lower authorities&#039; decision to treat it as income from undisclosed sources. The Tribunal relied on a previous case with similar circumstances to support its decision.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to accept the income from the sale and purchase of shares as long term capital gain, overturning the lower authorities&#039; decision to treat it as income from undisclosed sources. The Tribunal relied on a previous case with similar circumstances to support its decision.</description>
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