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    <title>2019 (7) TMI 529 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, directing the AO to delete additions made under Sections 68 and 69C of the Income Tax Act. The Tribunal found the LTCG claim genuine, supported by documents, and dismissed suspicions of bogus transactions. It emphasized the necessity of legal evidence over conjecture, leading to the conclusion in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to delete additions made under Sections 68 and 69C of the Income Tax Act. The Tribunal found the LTCG claim genuine, supported by documents, and dismissed suspicions of bogus transactions. It emphasized the necessity of legal evidence over conjecture, leading to the conclusion in favor of the assessee.</description>
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