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    <title>2016 (4) TMI 35 - ITAT JAIPUR</title>
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    <description>The Tribunal dismissed the first ground regarding the determination of the cost of land as on 01.04.1981, upheld the second ground for the benefit under Section 54F of the Income Tax Act, and set aside the third ground concerning the addition of Rs. 19 lacs as unexplained cash deposits for further review by the AO. The appeal was partly allowed.</description>
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      <description>The Tribunal dismissed the first ground regarding the determination of the cost of land as on 01.04.1981, upheld the second ground for the benefit under Section 54F of the Income Tax Act, and set aside the third ground concerning the addition of Rs. 19 lacs as unexplained cash deposits for further review by the AO. The appeal was partly allowed.</description>
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