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2016 (4) TMI 576 - AT - Income TaxDisallowance of long term capital loss - assessment u/s 153A - Held that:- Addition made by the AO by disallowing long term capital loss was not based on any incriminating material found during search operation. Accordingly, the addition is held to be not sustainable in law and so directed to be deleted.- Decided in favour of assessee.
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