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    <title>2013 (1) TMI 545 - KERALA HIGH COURT</title>
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    <description>The court dismissed the appeal, affirming the tribunal&#039;s findings and rejecting the appellant&#039;s claims under Sections 54B and 54F of the Income Tax Act. The court held that the appellant failed to provide sufficient evidence to support her exemptions and did not meet the requirements for both sections. The appellant&#039;s arguments were deemed insufficient to overturn the tribunal&#039;s decisions, and the court found no merit in the appeal.</description>
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      <title>2013 (1) TMI 545 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=220440</link>
      <description>The court dismissed the appeal, affirming the tribunal&#039;s findings and rejecting the appellant&#039;s claims under Sections 54B and 54F of the Income Tax Act. The court held that the appellant failed to provide sufficient evidence to support her exemptions and did not meet the requirements for both sections. The appellant&#039;s arguments were deemed insufficient to overturn the tribunal&#039;s decisions, and the court found no merit in the appeal.</description>
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      <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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