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    <description>The ITAT set aside the orders of Ld.CIT(A) and directed a reconsideration of the disputed issues related to LTCG and exemptions under sections 54B and 54F of the Income Tax Act, 1961. The appeals were partly allowed for statistical purposes, emphasizing the need for accurate information and explanations when claiming exemptions and the recourse available in case of disputes.</description>
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