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    <title>1986 (7) TMI 136 - ITAT AHMEDABAD-B</title>
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    <description>The tribunal partly allowed the appeal, granting relief to the assessee on the claim under s. 54B for acquiring agricultural land but rejecting the challenge to the cost of acquisition of land. The tribunal provided detailed reasoning and analysis on the various grounds related to the sale of lands, deductions of expenses, and exemptions claimed under the Income Tax Act.</description>
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      <description>The tribunal partly allowed the appeal, granting relief to the assessee on the claim under s. 54B for acquiring agricultural land but rejecting the challenge to the cost of acquisition of land. The tribunal provided detailed reasoning and analysis on the various grounds related to the sale of lands, deductions of expenses, and exemptions claimed under the Income Tax Act.</description>
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