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    <title>2021 (2) TMI 902 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal partly by granting the exemption under Section 54F for the investment in the name of the assessee&#039;s widowed daughter. The Tribunal directed the Assessing Officer to consider the investment in the daughter&#039;s name as valid for the exemption. Additionally, the issue of disallowance of selling expenses claimed by the assessee was remitted back to the Assessing Officer for further review, with the assessee instructed to provide necessary evidence to support the claim.</description>
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      <description>The Tribunal allowed the appeal partly by granting the exemption under Section 54F for the investment in the name of the assessee&#039;s widowed daughter. The Tribunal directed the Assessing Officer to consider the investment in the daughter&#039;s name as valid for the exemption. Additionally, the issue of disallowance of selling expenses claimed by the assessee was remitted back to the Assessing Officer for further review, with the assessee instructed to provide necessary evidence to support the claim.</description>
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