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    <title>2022 (4) TMI 226 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appellant&#039;s appeal, recognizing one parking space as part of the flat for long term capital gains and treating the other two spaces as independent assets for short term capital gains assessment. The Tribunal directed the assessing officer to exclude the value of the two separate parking spaces from the flat&#039;s sale consideration for long term capital gain calculation.</description>
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      <description>The Tribunal partially allowed the appellant&#039;s appeal, recognizing one parking space as part of the flat for long term capital gains and treating the other two spaces as independent assets for short term capital gains assessment. The Tribunal directed the assessing officer to exclude the value of the two separate parking spaces from the flat&#039;s sale consideration for long term capital gain calculation.</description>
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