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    <title>2017 (9) TMI 1220 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, holding that the date of final possession of the new property should be considered for calculating the eligibility period for the deduction under Section 54. Consequently, the assessee&#039;s claim for the deduction was allowed, and the appeal was decided in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348463</link>
      <description>The Tribunal allowed the appeal, holding that the date of final possession of the new property should be considered for calculating the eligibility period for the deduction under Section 54. Consequently, the assessee&#039;s claim for the deduction was allowed, and the appeal was decided in favor of the assessee.</description>
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