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    <title>2020 (12) TMI 172 - ITAT SURAT</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the valuation date issue under Section 50C. However, the disallowance of the Section 54F deduction was upheld due to the ownership of multiple residential properties. The other grounds raised by the assessee were dismissed as they were not pressed during the hearing.</description>
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      <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the valuation date issue under Section 50C. However, the disallowance of the Section 54F deduction was upheld due to the ownership of multiple residential properties. The other grounds raised by the assessee were dismissed as they were not pressed during the hearing.</description>
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