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    <title>2005 (6) TMI 275 - ITAT PUNE-A</title>
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    <description>The Tribunal allowed the appeal, ruling that the assessee was entitled to exemption under Section 54. The Tribunal found that substantial payments were made within the stipulated period, and the assessee had domain and control over the new property within two years from the sale of the old property.</description>
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      <title>2005 (6) TMI 275 - ITAT PUNE-A</title>
      <link>https://www.taxtmi.com/caselaws?id=71334</link>
      <description>The Tribunal allowed the appeal, ruling that the assessee was entitled to exemption under Section 54. The Tribunal found that substantial payments were made within the stipulated period, and the assessee had domain and control over the new property within two years from the sale of the old property.</description>
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