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    <title>2019 (1) TMI 158 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, dismissing the appeal and affirming the allowance of Section 54 deduction for investment in property and eligibility for exemption under Section 10(12) of the Income Tax Act, 1961. The Court found no errors in the Tribunal&#039;s conclusions regarding these matters.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, dismissing the appeal and affirming the allowance of Section 54 deduction for investment in property and eligibility for exemption under Section 10(12) of the Income Tax Act, 1961. The Court found no errors in the Tribunal&#039;s conclusions regarding these matters.</description>
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