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    <title>Capital Gains Deduction u/s 54F Upheld; Investment from Sale Consideration Valid Despite Later Sale Deed Execution.</title>
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    <description>Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been executed subsequently, the deduction of Rs.45 Lacs could not be denied to the assessee. - AT</description>
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