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    <description>The Tribunal dismissed all appeals, affirming the CIT(A)&#039;s decision to classify redemption income from Deep Discount Bonds as capital gains without indexation benefits. The Tribunal rejected exemption under Section 10(38) and the flat tax rate under Section 112, finding the CIT(A)&#039;s order well-reasoned and not warranting interference.</description>
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      <description>The Tribunal dismissed all appeals, affirming the CIT(A)&#039;s decision to classify redemption income from Deep Discount Bonds as capital gains without indexation benefits. The Tribunal rejected exemption under Section 10(38) and the flat tax rate under Section 112, finding the CIT(A)&#039;s order well-reasoned and not warranting interference.</description>
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