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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal and granting exemption under section 54F of the Income Tax Act. The decision was based on the interpretation that the new residential property need not be purchased exclusively in the name of the assessee, as long as the investment was made by the assessee and not a stranger, aligning with established judicial views on the matter.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal and granting exemption under section 54F of the Income Tax Act. The decision was based on the interpretation that the new residential property need not be purchased exclusively in the name of the assessee, as long as the investment was made by the assessee and not a stranger, aligning with established judicial views on the matter.</description>
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