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    <title>Section 54: New Asset Investment Need Not Be Solely from Original Asset Sale Proceeds.</title>
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    <description>For claiming exemption under S.54 it is not necessary that the investment in new asset should be out of the sale consideration received from transfer of the original asset only - AT</description>
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      <description>For claiming exemption under S.54 it is not necessary that the investment in new asset should be out of the sale consideration received from transfer of the original asset only - AT</description>
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