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    <title>2019 (8) TMI 407 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, finding in favor of the assessee on all grounds. The judgment highlighted the correct application of Section 54, the distinction between reconstruction and renovation, and the treatment of multiple flats as one house for exemption purposes. The Tribunal emphasized that all relevant criteria were met by the assessee, leading to the allowance of the appeal.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, finding in favor of the assessee on all grounds. The judgment highlighted the correct application of Section 54, the distinction between reconstruction and renovation, and the treatment of multiple flats as one house for exemption purposes. The Tribunal emphasized that all relevant criteria were met by the assessee, leading to the allowance of the appeal.</description>
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