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    <title>2016 (7) TMI 1464 - ITAT BANGALORE</title>
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    <description>The appellate tribunal dismissed the revenue&#039;s appeal, affirming the assessee&#039;s entitlement to deduction under section 54 for investments made in two residential houses. The judgment was based on the interpretation of the term &quot;residential house&quot; as discussed in previous High Court decisions and the specific circumstances of the case.</description>
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      <description>The appellate tribunal dismissed the revenue&#039;s appeal, affirming the assessee&#039;s entitlement to deduction under section 54 for investments made in two residential houses. The judgment was based on the interpretation of the term &quot;residential house&quot; as discussed in previous High Court decisions and the specific circumstances of the case.</description>
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