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    <title>Deduction Denied: Section 54F Not Met Due to Failure to Deposit Net Consideration in Notified Account by Due Date.</title>
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    <description>Denial of deduction u/s 54F - net consideration has not been utilized for the purposes of deposit in the notified bank account in terms of Section 54F(4) of the Act before due date specified u/s 139(1) - additions confirmed.</description>
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