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    <title>2022 (8) TMI 1430 - ITAT JAIPUR</title>
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    <description>The Tribunal consistently treated the income from the sale of flats as capital gains, allowed capital loss and interest expenditure claims, and applied the principle of res judicata for consistent tax treatment across different assessment years. The appeals for the assessment years 2014-15 and 2016-17 were allowed in favor of the assessee, while the revenue&#039;s appeal for the assessment year 2012-13 was dismissed.</description>
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