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    <description>The Tribunal dismissed the appeal, upholding lower authorities&#039; decisions on the delay in filing the appeal challenging the order of Ld CIT(A) for AY 2007-08 and the denial of exemption u/s 10(38) of the Act for long term capital gains from the sale of shares. Emphasizing the significance of timely compliance with tax laws, the Tribunal suggested exploring alternative legal avenues to address grievances.</description>
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