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    <description>The tribunal partly allowed the appeal, remitting issues concerning unsecured loans and advance for sale of flats back to the AO for further examination. The tribunal dismissed the grounds related to professional receipts and rental income, while allowing the claim under Section 54F, stating that the sale consideration need only be used to acquire a new asset within the stipulated time.</description>
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      <description>The tribunal partly allowed the appeal, remitting issues concerning unsecured loans and advance for sale of flats back to the AO for further examination. The tribunal dismissed the grounds related to professional receipts and rental income, while allowing the claim under Section 54F, stating that the sale consideration need only be used to acquire a new asset within the stipulated time.</description>
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