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    <title>2014 (11) TMI 1190 - KARNATAKA HIGH COURT</title>
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    <description>The High Court allowed the appeal, overturning the lower authorities&#039; orders, ruling in favor of the appellant on the capital gains tax exemption under Section 54F for the assessment year 2005-06. The Court held that the appellant was entitled to the exemption, emphasizing that the income assessment in the wrong year was erroneous. The Court&#039;s decision set aside the previous orders, providing relief to the appellant.</description>
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      <description>The High Court allowed the appeal, overturning the lower authorities&#039; orders, ruling in favor of the appellant on the capital gains tax exemption under Section 54F for the assessment year 2005-06. The Court held that the appellant was entitled to the exemption, emphasizing that the income assessment in the wrong year was erroneous. The Court&#039;s decision set aside the previous orders, providing relief to the appellant.</description>
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