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    <title>2019 (6) TMI 237 - ITAT MUMBAI</title>
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    <description>The Tribunal recognized joint ownership of a residential flat between the assessee and his mother, based on credible documentary evidence provided by the assessee. Consequently, the assessee was allowed to apportion Long Term Capital Gain (LTCG) between them. The appeal was allowed, overturning the decisions of the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)).</description>
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      <description>The Tribunal recognized joint ownership of a residential flat between the assessee and his mother, based on credible documentary evidence provided by the assessee. Consequently, the assessee was allowed to apportion Long Term Capital Gain (LTCG) between them. The appeal was allowed, overturning the decisions of the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)).</description>
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