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    <description>The tribunal partially allowed the appeals by condoning the delay in filing and directing the deletion of additions made by the AO under the head capital gain. It emphasized adherence to section 55A provisions and the recognition of joint ownership in the property. The tribunal found errors in the computation of long-term capital gains and jurisdictional issues, leading to adjustments in the tax liability of the appellant.</description>
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      <description>The tribunal partially allowed the appeals by condoning the delay in filing and directing the deletion of additions made by the AO under the head capital gain. It emphasized adherence to section 55A provisions and the recognition of joint ownership in the property. The tribunal found errors in the computation of long-term capital gains and jurisdictional issues, leading to adjustments in the tax liability of the appellant.</description>
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