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    <description>Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per sub-section (2) of section 54 - AT</description>
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      <description>Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per sub-section (2) of section 54 - AT</description>
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