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    <title>2023 (1) TMI 829 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing deductions for both construction expenses and investment in purchasing adjacent property. The decision emphasized timely investments and compliance with relevant provisions, ensuring the assessee&#039;s entitlement to claimed deductions.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing deductions for both construction expenses and investment in purchasing adjacent property. The decision emphasized timely investments and compliance with relevant provisions, ensuring the assessee&#039;s entitlement to claimed deductions.</description>
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