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    <title>2019 (2) TMI 1351 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the Assessee, determining that the transfer of the property occurred on 30.01.2009, falling within the preceding assessment year 2009-2010. As a result, no short-term capital gain was assessable in the subsequent assessment year 2010-2011. The Tribunal did not address the alternative claim for a deduction of Rs. 1.50 crores due to the resolution of the primary issue.</description>
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