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    <description>The Tribunal allowed the appeal, overturning the decisions of the lower authorities. It directed the Assessing Officer to accept the Long Term Capital Gains (LTCG) claim and delete the addition of the commission amount. The judgment emphasized the importance of concrete evidence over suspicion and upheld the genuineness of the transactions based on the documentary evidence provided by the assessee.</description>
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      <description>The Tribunal allowed the appeal, overturning the decisions of the lower authorities. It directed the Assessing Officer to accept the Long Term Capital Gains (LTCG) claim and delete the addition of the commission amount. The judgment emphasized the importance of concrete evidence over suspicion and upheld the genuineness of the transactions based on the documentary evidence provided by the assessee.</description>
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