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    <title>Taxpayer Wins Deduction u/s 54: Joint Property Purchase with Spouse Qualifies When Funded Solely by Taxpayer.</title>
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    <description>Deduction u/s 54 - property sold was in the sole name of the assessee and the property purchased was in the joint names of the assessee and his wife - the consideration for acquisition of the new asset has flown from the assessee - deduction allowed - AT</description>
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      <description>Deduction u/s 54 - property sold was in the sole name of the assessee and the property purchased was in the joint names of the assessee and his wife - the consideration for acquisition of the new asset has flown from the assessee - deduction allowed - AT</description>
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