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    <description>The Tribunal allowed the Assessee&#039;s appeal, setting aside the CIT(A)&#039;s order and directing the AO to delete the disallowance of Rs. 23,95,405. The Tribunal recognized the investment made within the stipulated period and applied the favorable interpretation of Section 54F(4) as per the Karnataka High Court&#039;s judgment.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, setting aside the CIT(A)&#039;s order and directing the AO to delete the disallowance of Rs. 23,95,405. The Tribunal recognized the investment made within the stipulated period and applied the favorable interpretation of Section 54F(4) as per the Karnataka High Court&#039;s judgment.</description>
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