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    <description>The Tribunal dismissed the appeal, upholding the disallowance of the claimed cost of improvement in computing long term capital gain due to the assessee&#039;s failure to provide sufficient evidence of the construction cost. The documents submitted were deemed insufficient to prove the actual construction on the property sold, resulting in the decision against the assessee and in favor of the Revenue.</description>
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      <description>The Tribunal dismissed the appeal, upholding the disallowance of the claimed cost of improvement in computing long term capital gain due to the assessee&#039;s failure to provide sufficient evidence of the construction cost. The documents submitted were deemed insufficient to prove the actual construction on the property sold, resulting in the decision against the assessee and in favor of the Revenue.</description>
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