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    <title>Assessee Claims Deduction u/s 54 for Capital Gains; Section 54F Conditions Not Applicable.</title>
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    <description>Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and restrictions imposed u/s 54F of the Act are not applicable to the assessee. - AT</description>
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      <title>Assessee Claims Deduction u/s 54 for Capital Gains; Section 54F Conditions Not Applicable.</title>
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      <description>Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and restrictions imposed u/s 54F of the Act are not applicable to the assessee. - AT</description>
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