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    <title>2019 (2) TMI 1431 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the assessee&#039;s claim of Long Term Capital Gains (LTCG) and directed the deletion of the addition of Rs. 1,03,72,989/-, as the findings were based on mere suspicion without concrete evidence linking the assessee to collusive transactions. The appeal was partly allowed, specifically in respect of the LTCG claim, while the ground related to travelling expenses was dismissed.</description>
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      <description>The Tribunal allowed the assessee&#039;s claim of Long Term Capital Gains (LTCG) and directed the deletion of the addition of Rs. 1,03,72,989/-, as the findings were based on mere suspicion without concrete evidence linking the assessee to collusive transactions. The appeal was partly allowed, specifically in respect of the LTCG claim, while the ground related to travelling expenses was dismissed.</description>
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