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    <description>The Tribunal directed the Assessing Officer to accept the long-term capital gains as declared by the appellant and ordered the deletion of additions made under Section 68 and Section 69C of the IT Act. The Tribunal found that the appellant had provided credible evidence for the transactions, emphasizing the need for independent inquiry by the AO rather than solely relying on investigation reports. The Tribunal allowed all appeals and pronounced the order on 06.08.2019.</description>
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