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    <title>2011 (11) TMI 97 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal against the CIT (A) order, affirming the assessee&#039;s entitlement to exemption under Section 54F for depositing surplus unappropriated funds into the Capital Gain Scheme. The Tribunal upheld the relief granted to the assessee, emphasizing compliance with Section 54F provisions for claiming exemptions related to the sale of assets and acquisition of new residential properties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207424</link>
      <description>The Tribunal dismissed the revenue&#039;s appeal against the CIT (A) order, affirming the assessee&#039;s entitlement to exemption under Section 54F for depositing surplus unappropriated funds into the Capital Gain Scheme. The Tribunal upheld the relief granted to the assessee, emphasizing compliance with Section 54F provisions for claiming exemptions related to the sale of assets and acquisition of new residential properties.</description>
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      <pubDate>Fri, 18 Nov 2011 00:00:00 +0530</pubDate>
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