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    <title>2022 (8) TMI 1292 - ITAT PUNE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, rejecting the addition of long term capital gains based on fair market value and directing computation of interest liability under section 234B on the returned income. The Tribunal found errors in the lower authorities&#039; adoption of fair market value and interest computation, ruling in favor of the assessee on all issues.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, rejecting the addition of long term capital gains based on fair market value and directing computation of interest liability under section 234B on the returned income. The Tribunal found errors in the lower authorities&#039; adoption of fair market value and interest computation, ruling in favor of the assessee on all issues.</description>
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