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    <title>2021 (9) TMI 38 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal of the assessee, directing the Assessing Officer to delete the addition made on a protective basis for taxability of long term capital gains in AY 2013-14. Additionally, the Tribunal ordered the deletion of the disallowed rebate claimed under section 54 and allowed the deduction for the investment made in a residential house under section 54. The decision was rendered on 31st August 2021 during a Virtual Hearing.</description>
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      <description>The Tribunal partially allowed the appeal of the assessee, directing the Assessing Officer to delete the addition made on a protective basis for taxability of long term capital gains in AY 2013-14. Additionally, the Tribunal ordered the deletion of the disallowed rebate claimed under section 54 and allowed the deduction for the investment made in a residential house under section 54. The decision was rendered on 31st August 2021 during a Virtual Hearing.</description>
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