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2013 (12) TMI 1552 - ITAT PUNEAddition to capital gain declared by disallowing expenses for transfer - Disallowance of the expenditure related to the land sold - Held that:- The payments were made by bank cheques and the fact that the said deeds and confirmation letters were filed the contention of the assessee stands proved even in the absence of affidavits of the payees filed at the appellate stage. In view of the above, the Assessing Officer was not justified in making addition Assessee was entitled to claim deduction u/s.54B
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