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    <title>2016 (4) TMI 1088 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal dismissed the appeal filed by the assessee, upholding the decisions of the lower authorities regarding the disallowance of exemptions under sections 54 and 54F of the Income Tax Act, 1961, as well as the denial of benefit for additional work done on the properties. The delay in filing the appeal was condoned due to valid reasons, allowing the appeal to proceed further.</description>
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      <description>The Tribunal dismissed the appeal filed by the assessee, upholding the decisions of the lower authorities regarding the disallowance of exemptions under sections 54 and 54F of the Income Tax Act, 1961, as well as the denial of benefit for additional work done on the properties. The delay in filing the appeal was condoned due to valid reasons, allowing the appeal to proceed further.</description>
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