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    <title>2011 (6) TMI 778 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the appeal, granting relief to the assessee regarding the exemption under section 54F for long-term capital gains. The tribunal remanded the issue of compensation received for reassessment, allowing a deduction for standing crops. However, the tribunal upheld the levy of interest under section 234B, citing its mandatory nature based on the Supreme Court decision in Anjum Ghaswala.</description>
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      <description>The tribunal partly allowed the appeal, granting relief to the assessee regarding the exemption under section 54F for long-term capital gains. The tribunal remanded the issue of compensation received for reassessment, allowing a deduction for standing crops. However, the tribunal upheld the levy of interest under section 234B, citing its mandatory nature based on the Supreme Court decision in Anjum Ghaswala.</description>
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