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    <title>2020 (12) TMI 1364 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT (Appeals)&#039;s decision, denying exemption under Section 54F for purchasing two residential properties on different dates. The assessee&#039;s claim for tax exemption was rejected as it violated the specific provisions of Section 54F, and the cited case laws were deemed inapplicable. The appeal was dismissed, affirming the CIT (Appeals)&#039;s order.</description>
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      <description>The Tribunal upheld the CIT (Appeals)&#039;s decision, denying exemption under Section 54F for purchasing two residential properties on different dates. The assessee&#039;s claim for tax exemption was rejected as it violated the specific provisions of Section 54F, and the cited case laws were deemed inapplicable. The appeal was dismissed, affirming the CIT (Appeals)&#039;s order.</description>
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