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    <title>Shares Sale Classified as Long Term Capital Gain After 12-Month Holding; Funded by Personal Surplus, Accepted Conditions.</title>
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    <description>Sale of shares as Long Term Capital Gain - Period of holding more than 12 months - assessee showing investment in shares in his personal Balance sheet and purchased out of his own surplus fund - accepted the sale of shares giving rise to capital gain</description>
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