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2011 (4) TMI 1448 - AT - Income TaxExtract: .......uilder does not mean that the assessee has started construction, which is essential condition for claiming exemption u/s. 54F of the I.T. Act. We, accordingly, set aside the order of CIT(A) and restore the order of Assessing Officer. 8. In the result, both the appeals filed by the Revenue stand allowed. Order pronounced in the open court on 8.4.11.
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