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    <title>2022 (8) TMI 437 - ITAT PUNE</title>
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    <description>The Tribunal upheld the decision to deny the assessee exemption under Section 54F of the Income Tax Act for one of the two flats purchased, as it was bought in the name of the assessee&#039;s wife and outside the specified time frame. The assessee&#039;s appeal was dismissed, confirming the Assessing Officer&#039;s decision to grant exemption only for the flat purchased in the assessee&#039;s name.</description>
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      <description>The Tribunal upheld the decision to deny the assessee exemption under Section 54F of the Income Tax Act for one of the two flats purchased, as it was bought in the name of the assessee&#039;s wife and outside the specified time frame. The assessee&#039;s appeal was dismissed, confirming the Assessing Officer&#039;s decision to grant exemption only for the flat purchased in the assessee&#039;s name.</description>
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      <pubDate>Fri, 15 Jul 2022 00:00:00 +0530</pubDate>
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