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    <title>2019 (5) TMI 1644 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal, upholding the decisions of the lower authorities regarding the assessment of capital gains and deductions related to property transactions. The delay of 77 days in refiling the appeal was condoned, and the court analyzed the interpretation of tax laws concerning capital expenditure and gains. Additionally, the judgment addressed the distinction between criminal and civil jurisprudence in legal proceedings, emphasizing the assessment of long-term capital gains and deductions based on the evidence presented.</description>
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      <description>The court dismissed the appeal, upholding the decisions of the lower authorities regarding the assessment of capital gains and deductions related to property transactions. The delay of 77 days in refiling the appeal was condoned, and the court analyzed the interpretation of tax laws concerning capital expenditure and gains. Additionally, the judgment addressed the distinction between criminal and civil jurisprudence in legal proceedings, emphasizing the assessment of long-term capital gains and deductions based on the evidence presented.</description>
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      <pubDate>Wed, 13 Mar 2019 00:00:00 +0530</pubDate>
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