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    <title>2022 (6) TMI 442 - ITAT DELHI</title>
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    <description>The Tribunal held that the addition of Rs. 27,39,000/- was not sustainable under section 50C as it did not apply to the transfer of leasehold rights. The Tribunal directed the AO to delete the addition and allowed the appeal of the assessee.</description>
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      <description>The Tribunal held that the addition of Rs. 27,39,000/- was not sustainable under section 50C as it did not apply to the transfer of leasehold rights. The Tribunal directed the AO to delete the addition and allowed the appeal of the assessee.</description>
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