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    <description>The Tribunal overturned the lower authorities&#039; decisions and directed the Assessing Officer to allow the claim of Long-Term Capital Gain (LTCG) and short-term capital loss. The disallowances related to legal accounting, conveyance, telephone charges, and under Section 14A were dismissed due to lack of submissions from the assessee.</description>
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      <description>The Tribunal overturned the lower authorities&#039; decisions and directed the Assessing Officer to allow the claim of Long-Term Capital Gain (LTCG) and short-term capital loss. The disallowances related to legal accounting, conveyance, telephone charges, and under Section 14A were dismissed due to lack of submissions from the assessee.</description>
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