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    <title>2022 (4) TMI 854 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal upheld the decision to disallow the deduction claimed under section 54 of the Income Tax Act, 1961 for the property purchased in the name of the appellant&#039;s daughter. The Tribunal considered specific provisions of the Act and judicial precedents related to deductions for property investments, leading to the dismissal of the appeal.</description>
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      <description>The Appellate Tribunal upheld the decision to disallow the deduction claimed under section 54 of the Income Tax Act, 1961 for the property purchased in the name of the appellant&#039;s daughter. The Tribunal considered specific provisions of the Act and judicial precedents related to deductions for property investments, leading to the dismissal of the appeal.</description>
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