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    <title>2012 (5) TMI 316 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, granting exemption under section 54 for the capital gain on the surrendered flat. It upheld the taxability of compensation for alternate accommodation as income from other sources.</description>
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      <description>The Tribunal partially allowed the appeal, granting exemption under section 54 for the capital gain on the surrendered flat. It upheld the taxability of compensation for alternate accommodation as income from other sources.</description>
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