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    <title>2020 (1) TMI 1226 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of considering the entire land acquired through four separate sale deeds and the construction of the house as eligible for deduction under section 54F of the Income-tax Act. The judgment emphasized the merged plot as a single unit for residential purposes, regardless of the number of original land parcels. The decision was pronounced on January 3, 2020, in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of considering the entire land acquired through four separate sale deeds and the construction of the house as eligible for deduction under section 54F of the Income-tax Act. The judgment emphasized the merged plot as a single unit for residential purposes, regardless of the number of original land parcels. The decision was pronounced on January 3, 2020, in favor of the assessee.</description>
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