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    <title>Section 54B Deduction Denied for Investing in Two Lands After Selling One; Only Single Land Investment Qualifies.</title>
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    <description>Deduction u/s 54B - capital gain on sale of one agricultural land - investment made in two agricultural land - deduction is not allowable in respect of two separate investments in agricultural lands made by the assessee consequent to selling of one agricultural land</description>
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