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    <description>The Tribunal dismissed the Revenue&#039;s appeals for both AY 2011-12 and AY 2013-14, upholding the CIT(A)&#039;s decisions to delete the additions and affirming that the LTCG was taxable in AY 2011-12. The Tribunal emphasized the absence of incriminating material found during the search and the validity of the CIT(A)&#039;s reliance on established legal precedents.</description>
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