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    <title>2012 (2) TMI 495 - ITAT INDORE</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decision to allow the deduction u/s 54F, as the appellant made substantial investments within the specified period, meeting the requirements of the law. The Tribunal dismissed the Revenue&#039;s appeal, confirming that the timely actions and substantial investment by the assessee justified the exemption under section 54F.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decision to allow the deduction u/s 54F, as the appellant made substantial investments within the specified period, meeting the requirements of the law. The Tribunal dismissed the Revenue&#039;s appeal, confirming that the timely actions and substantial investment by the assessee justified the exemption under section 54F.</description>
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