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    <title>Taxpayer Wins Deduction: Investment in New House on Mother&#039;s Land Qualifies u/s 54F.</title>
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    <description>Disallowing claim u/s 54F - if the assessee has constructed a new on the plot of land which is owned by the mother of the assessee then, the investment made by the assessee in construction of new house is eligible for deduction u/s 54F - AT</description>
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      <description>Disallowing claim u/s 54F - if the assessee has constructed a new on the plot of land which is owned by the mother of the assessee then, the investment made by the assessee in construction of new house is eligible for deduction u/s 54F - AT</description>
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