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    <title>2019 (12) TMI 492 - ITAT DELHI</title>
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    <description>The tribunal partly allowed the appeal, setting aside the disallowance of construction expenses and remanding the exemption issue under section 54 for further examination. The disallowance of the commission on the property sale was upheld due to lack of documentary evidence.</description>
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      <description>The tribunal partly allowed the appeal, setting aside the disallowance of construction expenses and remanding the exemption issue under section 54 for further examination. The disallowance of the commission on the property sale was upheld due to lack of documentary evidence.</description>
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