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    <title>2022 (11) TMI 535 - ITAT JABALPUR</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal, upholding the denial of exemption under section 54F based on the nature of the property purchased and the capital gain arising from the sale of assets. The decision emphasized the legislative intent behind the provision and the lack of eligibility for exemption in the appellant&#039;s case.</description>
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      <description>The Tribunal dismissed the appellant&#039;s appeal, upholding the denial of exemption under section 54F based on the nature of the property purchased and the capital gain arising from the sale of assets. The decision emphasized the legislative intent behind the provision and the lack of eligibility for exemption in the appellant&#039;s case.</description>
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