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2017 (7) TMI 568 - AT - Income TaxDisallowance of benefit to the assessee under section 54F - Held that:- The date of agreement to sell as the date of sale of asset, we consider it fit to restore the issue back to the file of the Ld. CIT (Appeals) to examine the documents now produced by the assessee and adjudicate the issue in the light of the decisions cited by the assessee and in accordance with law. We may add that the assessee be granted due opportunity of hearing. Appeal of the assessee is allowed for statistical purposes.
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