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    <title>2019 (1) TMI 1657 - ITAT RAIPUR</title>
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    <description>The ITAT allowed the appeal of the assessee, overturning the decision of the Ld. CIT(A) and granting the claim of exemption under section 54B for the sale of agricultural land within 8 km of the municipal limits area. The ITAT emphasized the importance of considering all relevant facts and documents provided by the taxpayer, ensuring fairness and justice in tax assessments.</description>
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      <description>The ITAT allowed the appeal of the assessee, overturning the decision of the Ld. CIT(A) and granting the claim of exemption under section 54B for the sale of agricultural land within 8 km of the municipal limits area. The ITAT emphasized the importance of considering all relevant facts and documents provided by the taxpayer, ensuring fairness and justice in tax assessments.</description>
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