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    <title>2013 (8) TMI 737 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to reconsider the issues related to the extent of land required for exemption under Section 54F, the deposit in the capital gain account scheme, and the deduction under Section 54B after considering additional evidence and relevant judgments. The completion certificate for the construction was accepted, and the expenditure claims for development and brokerage were dismissed.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer to reconsider the issues related to the extent of land required for exemption under Section 54F, the deposit in the capital gain account scheme, and the deduction under Section 54B after considering additional evidence and relevant judgments. The completion certificate for the construction was accepted, and the expenditure claims for development and brokerage were dismissed.</description>
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