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    <title>2023 (5) TMI 459 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the appeal by upholding the disallowance of Long Term Capital Gain (LTCG) exemption claimed under Section 10(38) of the Income Tax Act due to share price manipulation reports. The issues regarding the addition based on an interest entry in Form No. 26AS and the Section 68 addition were remanded to the AO for further verification, granting the assessee an opportunity to provide supporting evidence. The order was pronounced on 09th March, 2023.</description>
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      <description>The Tribunal partly allowed the appeal by upholding the disallowance of Long Term Capital Gain (LTCG) exemption claimed under Section 10(38) of the Income Tax Act due to share price manipulation reports. The issues regarding the addition based on an interest entry in Form No. 26AS and the Section 68 addition were remanded to the AO for further verification, granting the assessee an opportunity to provide supporting evidence. The order was pronounced on 09th March, 2023.</description>
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