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    <title>2006 (3) TMI 194 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the CIT&#039;s order under Section 263, directing the AO to recompute the capital gains correctly. The Tribunal also ordered the refund of the excess fee paid by the assessee. The appeal of the assessee was dismissed.</description>
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      <description>The Tribunal upheld the CIT&#039;s order under Section 263, directing the AO to recompute the capital gains correctly. The Tribunal also ordered the refund of the excess fee paid by the assessee. The appeal of the assessee was dismissed.</description>
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