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    <description>The Tribunal upheld the denial of exemption under section 54F of the Income Tax Act to the appellant, citing existing property ownership and lack of authenticity in the 08.04.2015 sale agreement. The conclusive evidence from the 04.07.2016 sale deed supported the decision, affirming the appellant&#039;s ineligibility for the Act&#039;s benefits.</description>
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      <description>The Tribunal upheld the denial of exemption under section 54F of the Income Tax Act to the appellant, citing existing property ownership and lack of authenticity in the 08.04.2015 sale agreement. The conclusive evidence from the 04.07.2016 sale deed supported the decision, affirming the appellant&#039;s ineligibility for the Act&#039;s benefits.</description>
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