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    <title>2018 (8) TMI 642 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the denial of deductions under Sections 54F and 54B of the Income Tax Act, 1961. The assessee&#039;s appeal was dismissed as the facts did not align with relevant case laws, and the legal requirements for claiming exemptions were not met. The decision was based on the conversion of agricultural land to non-agricultural land, rendering the deductions inapplicable. The order was pronounced on 18-06-2018.</description>
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      <description>The Tribunal upheld the denial of deductions under Sections 54F and 54B of the Income Tax Act, 1961. The assessee&#039;s appeal was dismissed as the facts did not align with relevant case laws, and the legal requirements for claiming exemptions were not met. The decision was based on the conversion of agricultural land to non-agricultural land, rendering the deductions inapplicable. The order was pronounced on 18-06-2018.</description>
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