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    <title>2020 (3) TMI 1226 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, granting exemption under section 54F for the total amount spent on the new asset, including the cost of the land. The AO was directed to verify the additional deduction for construction cost incurred after filing the return. The revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, granting exemption under section 54F for the total amount spent on the new asset, including the cost of the land. The AO was directed to verify the additional deduction for construction cost incurred after filing the return. The revenue&#039;s appeal was dismissed.</description>
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