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    <description>The Tribunal concluded that the Long Term Capital Gain (LTCG) was not undisclosed income under section 271AAB, resulting in the deletion of the penalty related to LTCG. However, the penalty imposed on the cash discovered during the search was upheld. The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal.</description>
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      <description>The Tribunal concluded that the Long Term Capital Gain (LTCG) was not undisclosed income under section 271AAB, resulting in the deletion of the penalty related to LTCG. However, the penalty imposed on the cash discovered during the search was upheld. The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal.</description>
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