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    <title>2023 (3) TMI 468 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeals, upholding the Transfer Pricing Officer&#039;s valuation of shares using the Discounted Cash Flow method due to the transfer of controlling interest. The Tribunal directed the Assessing Officer to apply a 10% tax rate on long-term capital gains from the sale of listed shares, in line with the Delhi High Court&#039;s interpretation of the relevant tax provision.</description>
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