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    <description>The Tribunal set aside the CIT(A)&#039;s findings, directing the AO to allow the exemption under Section 10(38) for Long Term Capital Gains from the sale of listed equity shares of Sunrise Asian Limited. The appellants&#039; appeals were allowed, and the CIT(A)&#039;s additions were deleted.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s findings, directing the AO to allow the exemption under Section 10(38) for Long Term Capital Gains from the sale of listed equity shares of Sunrise Asian Limited. The appellants&#039; appeals were allowed, and the CIT(A)&#039;s additions were deleted.</description>
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