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2013 (12) TMI 1524 - HC - Income TaxExemption u/s 54 - Held that:- Tribunal allowed the exemption while rendering the decision has followed the decisions of this Court in the case of CIT vs. Syed Ali Adil (2013 (6) TMI 278 - ANDHRA PRADESH HIGH COURT) and also the Delhi High Court in the case of CIT vs. Gita Duggal [2013 (3) TMI 101 - DELHI HIGH COURT ] on the same issue
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