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    <title>2018 (5) TMI 1645 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the Assessee, allowing the deduction under section 54F of the Income Tax Act. It held that the Assessee met the conditions required for the deduction, despite owning multiple properties. Additionally, the Tribunal upheld the jurisdictional challenge against the assessment made under section 143(3), dismissing the appeal by the Revenue and rendering the Assessee&#039;s Cross Objection moot.</description>
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      <description>The Tribunal ruled in favor of the Assessee, allowing the deduction under section 54F of the Income Tax Act. It held that the Assessee met the conditions required for the deduction, despite owning multiple properties. Additionally, the Tribunal upheld the jurisdictional challenge against the assessment made under section 143(3), dismissing the appeal by the Revenue and rendering the Assessee&#039;s Cross Objection moot.</description>
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