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    <description>The tribunal allowed the appeal, directing the AO to verify the expenses incurred in connection with the sale of the residential flat and granting the exemption under Section 54 for the investment in the new residential flat.</description>
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      <description>The tribunal allowed the appeal, directing the AO to verify the expenses incurred in connection with the sale of the residential flat and granting the exemption under Section 54 for the investment in the new residential flat.</description>
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