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    <title>2021 (9) TMI 344 - ITAT CHENNAI</title>
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    <description>The appeal involved a challenge by the Revenue against the ld. Commissioner of Income Tax (Appeals) order regarding exemption under section 54 of the Income Tax Act, 1961. The dispute centered on the date of property purchase for claiming exemption, with the Revenue contesting the validity of the date provided. The appellate order was deemed inadequate in addressing the case&#039;s facts, leading to its remittance for further examination. The Cross Objection was dismissed due to the set-aside of the initial order, resulting in the Revenue&#039;s appeal being allowed for statistical purposes.</description>
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      <title>2021 (9) TMI 344 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=411999</link>
      <description>The appeal involved a challenge by the Revenue against the ld. Commissioner of Income Tax (Appeals) order regarding exemption under section 54 of the Income Tax Act, 1961. The dispute centered on the date of property purchase for claiming exemption, with the Revenue contesting the validity of the date provided. The appellate order was deemed inadequate in addressing the case&#039;s facts, leading to its remittance for further examination. The Cross Objection was dismissed due to the set-aside of the initial order, resulting in the Revenue&#039;s appeal being allowed for statistical purposes.</description>
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      <pubDate>Tue, 31 Aug 2021 00:00:00 +0530</pubDate>
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