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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; orders and directing the assessing officer to grant the deduction under section 54F of the Income Tax Act. The decision emphasized the interpretation of property ownership within an HUF, eligibility for deductions under section 54F, and the relevance of precedents in determining tax liabilities in similar cases.</description>
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      <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; orders and directing the assessing officer to grant the deduction under section 54F of the Income Tax Act. The decision emphasized the interpretation of property ownership within an HUF, eligibility for deductions under section 54F, and the relevance of precedents in determining tax liabilities in similar cases.</description>
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