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    <description>The High Court set aside the Tribunal&#039;s decision on the computation of long-term capital gains and remanded the case for a fresh calculation of the cost of acquisition or improvement under relevant sections of the Act. Emphasizing the avoidance of miscarriage of justice, the High Court directed the Tribunal to reconsider the Assessee&#039;s appeal based on the presented facts and evidence, without awarding costs.</description>
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