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    <description>The Appellate Tribunal ITAT Jaipur allowed the assessee&#039;s appeal for statistical purposes, directing a comprehensive review of all grounds and evidence related to the disallowance of the deduction under Section 54F of the Income Tax Act. The Tribunal set aside the matter to the ld. CIT(A) for reconsideration in light of the additional evidence provided by the assessee, granting a fresh hearing for a new decision.</description>
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      <description>The Appellate Tribunal ITAT Jaipur allowed the assessee&#039;s appeal for statistical purposes, directing a comprehensive review of all grounds and evidence related to the disallowance of the deduction under Section 54F of the Income Tax Act. The Tribunal set aside the matter to the ld. CIT(A) for reconsideration in light of the additional evidence provided by the assessee, granting a fresh hearing for a new decision.</description>
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