Tribunal Overlooked Amended Section 94(7) in LTCG Claim on Mutual Funds, Applied Old Law Instead.

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....Claim of LTCG on sale of Mutual Funds - Tribunal committed an error in ignoring the fact that the decision in the case of the assessee for the earlier year was rendered in the background of un-amended section 94 – here, amended section 94 and in particular sub-section(7) had to be applied - HC....