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    <description>The Tribunal remitted the issues concerning the determination of sale consideration and deduction under section 54F back to the Assessing Officer for re-evaluation based on proper evidence. The reassessment proceedings under section 148 were annulled as there was no income escapement. The appeals were allowed for statistical purposes, with the order pronounced on 9th September 2020.</description>
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      <description>The Tribunal remitted the issues concerning the determination of sale consideration and deduction under section 54F back to the Assessing Officer for re-evaluation based on proper evidence. The reassessment proceedings under section 148 were annulled as there was no income escapement. The appeals were allowed for statistical purposes, with the order pronounced on 9th September 2020.</description>
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