Deduction Denied: Ownership of Two Properties Disqualifies Assessee from Section 54F Benefits for Long-Term Capital Gains.

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....Deduction u/s. 54F - LTCG - Claim denied since the assesse was owning two house property - Assessee claimed that these properties are Farm House / Commercial property instead - assessee’s claim of agricultural activity and dairy activity is not substantiated with proof of evidence - Claim was rightly denied - AT....