Section 54 Deduction Denied: Sale Deed Lacks Reference to Residential Property Transfer or Construction, Claim Unsubstantiated.

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....Disallowance of deduction claimed u/s 54 - sale deed which is an important document for transfer of property and the basis of transfer of property u/s 2(47) does not contain any reference to sell / transfer of any residential house or construction - assessee failed to prove its case - AT....