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    <title>2013 (7) TMI 110 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT (A)&#039;s decision that the assessee had acquired substantial domain over the flat by paying the full purchase price, making them eligible for exemption under Section 54F of the Income Tax Act. The Department&#039;s appeal was dismissed.</description>
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      <description>The Tribunal upheld the CIT (A)&#039;s decision that the assessee had acquired substantial domain over the flat by paying the full purchase price, making them eligible for exemption under Section 54F of the Income Tax Act. The Department&#039;s appeal was dismissed.</description>
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