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    <title>Land Sale as Long-Term Gain, Superstructure as Short-Term; Taxpayer Gets Exemption u/ss 54, 54F of IT Act.</title>
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    <description>Capital gain - Sale consideration received towards the land should be assessed as long-term capital gain and the profits arising out of the superstructure is to be assessed as short-term capital gain - the assessee is entitled to the benefit of exemption provided u/s 54 and 54F of the Act - AT</description>
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