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    <title>2020 (10) TMI 21 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the appeal, upholding the assessment of long-term capital gains on the sale of the property, disallowing the commission paid to brokers, and confirming the interest calculations under Sections 234A and 234B. The judgment emphasized the need for substantial evidence to support claims of agricultural use and related deductions.</description>
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