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    <title>2019 (4) TMI 203 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal, holding that the assessee is entitled to exemption under Section 54F for the full amount of Rs. 1.12 crore spent on the purchase of land and construction of the new residential house, as the construction was completed within three years from the date of transfer of the original asset. The order of the CIT(A) was overturned to this extent.</description>
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      <description>The Tribunal allowed the appeal, holding that the assessee is entitled to exemption under Section 54F for the full amount of Rs. 1.12 crore spent on the purchase of land and construction of the new residential house, as the construction was completed within three years from the date of transfer of the original asset. The order of the CIT(A) was overturned to this extent.</description>
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