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    <description>The tribunal partially allowed the appellant&#039;s appeal. The notice issued under Section 148 was dismissed. The computation of capital gains using a fair market value of Rs. 40,000 per acre was upheld. The exemption under Section 54F was granted, contrary to the CIT(A)&#039;s ruling.</description>
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      <description>The tribunal partially allowed the appellant&#039;s appeal. The notice issued under Section 148 was dismissed. The computation of capital gains using a fair market value of Rs. 40,000 per acre was upheld. The exemption under Section 54F was granted, contrary to the CIT(A)&#039;s ruling.</description>
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