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The Gauhati High Court has held that the long-term capital gains are exempt from income tax, and the non-disclosure while computing the long-term capital gains cannot result in causing prejudice to.
Nominal Index [Citation 176 - 236]Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw (Bom) 176Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw (Bom).