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    <description>The Tribunal directed the Assessing Officer to reconsider the appellant&#039;s claim of exemption u/s. 54F, considering all evidences, after the CIT(A) had allowed the claim based on the appellant&#039;s legitimate intentions and actions. The Tribunal upheld the revenue&#039;s appeal for statistical purposes, remanding the issue back to the AO for a fresh adjudication.</description>
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      <description>The Tribunal directed the Assessing Officer to reconsider the appellant&#039;s claim of exemption u/s. 54F, considering all evidences, after the CIT(A) had allowed the claim based on the appellant&#039;s legitimate intentions and actions. The Tribunal upheld the revenue&#039;s appeal for statistical purposes, remanding the issue back to the AO for a fresh adjudication.</description>
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