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    <title>2022 (7) TMI 492 - ITAT DELHI</title>
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    <description>The Tribunal upheld the findings of the Assessing Officer and Commissioner of Income Tax (Appeals), ruling that the appellant was eligible for deduction under Section 54 of the Income Tax Act for only one residential property. The Tribunal dismissed the appellant&#039;s arguments, clarifying that the term &quot;a residential house&quot; does not encompass multiple houses in different locations. Consequently, the appeal was dismissed, and the order was pronounced on 08th July 2022.</description>
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      <title>2022 (7) TMI 492 - ITAT DELHI</title>
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      <description>The Tribunal upheld the findings of the Assessing Officer and Commissioner of Income Tax (Appeals), ruling that the appellant was eligible for deduction under Section 54 of the Income Tax Act for only one residential property. The Tribunal dismissed the appellant&#039;s arguments, clarifying that the term &quot;a residential house&quot; does not encompass multiple houses in different locations. Consequently, the appeal was dismissed, and the order was pronounced on 08th July 2022.</description>
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