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    <title>2020 (5) TMI 256 - ITAT PUNE</title>
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    <description>The Appellate Tribunal ITAT Pune partially allowed the appeal of the assessee for the Assessment Year 2014-15. The Tribunal ruled in favor of the assessee on the application of a lower tax rate of 20% instead of 30% on capital gains from the sale of intangible property held for over 3 years. The issue of the non-existent PAN was dismissed as not pressed, and directions were given for the expeditious resolution of the interest levy matter under sections 234B and 234C of the Income-tax Act.</description>
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      <description>The Appellate Tribunal ITAT Pune partially allowed the appeal of the assessee for the Assessment Year 2014-15. The Tribunal ruled in favor of the assessee on the application of a lower tax rate of 20% instead of 30% on capital gains from the sale of intangible property held for over 3 years. The issue of the non-existent PAN was dismissed as not pressed, and directions were given for the expeditious resolution of the interest levy matter under sections 234B and 234C of the Income-tax Act.</description>
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