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    <description>The Tribunal remanded both issues regarding ownership of the property and computation of long-term capital gains, as well as eligibility for exemption under Section 54F of the Income Tax Act, back to the Assessing Officer for fresh verification and adjudication. The appeal was treated as allowed for statistical purposes, with directions for the AO to consider all documents and verify the claims in accordance with the law.</description>
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      <description>The Tribunal remanded both issues regarding ownership of the property and computation of long-term capital gains, as well as eligibility for exemption under Section 54F of the Income Tax Act, back to the Assessing Officer for fresh verification and adjudication. The appeal was treated as allowed for statistical purposes, with directions for the AO to consider all documents and verify the claims in accordance with the law.</description>
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