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    <title>Taxpayer&#039;s Section 54F Exemption Upheld: No Other Residential Property Owned Before New Purchase, Exemption Valid.</title>
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    <description>Exemption u/s 54F - the prior to date on which house was purchased, the Assessee was not the owner of another residential house and therefore the exemption under Section 54 read with Section 54F of the Act could not be denied to him. - HC</description>
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      <description>Exemption u/s 54F - the prior to date on which house was purchased, the Assessee was not the owner of another residential house and therefore the exemption under Section 54 read with Section 54F of the Act could not be denied to him. - HC</description>
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