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2012 (7) TMI 997 - ITAT, BANGALOREExtract: .......ions of s. 54 of the Act, the assessee cannot claim exemption either u/s 54 or 54F of the Act. 8.6 In essence, the CIT (A) was justified in denying the assessee’s claim for exemption either u/s 54 or u/s 54F of the Act. 9. In the result, the assessee’s appeal is dismissed. The order pronounced on the 20th day of July, 2012 at Bangalore.
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