Tribunal Quashes CIT's Revision u/s 263; AO's Inquiry on LTCG Exemption Found Sufficient, No Legal Questions Raised.

Revision u/s 263 - exemption of the LTCG - CIT had not undertaken any such exercise reaching to the conclusion that the assessment order was erroneous and prejudicial to the interest of the Revenue - Tribunal recording finding of facts that AO, before allowing claim u/s 10(38) has conducted sufficient inquiry while quashing revision - no substantial questions of law arises .....

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