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LTCG - Entitled to the benefit of proviso to section 112(1) on sale of equity shares of a listed company...

LTCG - Entitled to the benefit of proviso to section 112(1) on sale of equity shares of a listed company - admittedly, the assessee is a non-resident and JIL is a listed company. Therefore, proviso to section 112(1) was squarely applicable .....

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