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    <title>2023 (7) TMI 233 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decision of the lower authorities, ruling that the property, once gifted, cannot be sold or bequeathed. The appellant failed to provide evidence to challenge the findings, resulting in the rejection of the appeal. Consequently, the Tribunal dismissed the appeal of the assessee, affirming the decisions of the authorities below.</description>
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      <description>The Tribunal upheld the decision of the lower authorities, ruling that the property, once gifted, cannot be sold or bequeathed. The appellant failed to provide evidence to challenge the findings, resulting in the rejection of the appeal. Consequently, the Tribunal dismissed the appeal of the assessee, affirming the decisions of the authorities below.</description>
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