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2021 (7) TMI 989 - HC - Income TaxCapital gain - assessee had computed the long term capital gains on the sale of house property and claimed exemption under Section 54 - Period of Holding of asset - HELD THAT:- Issue decided against the Revenue and in favour of the assessee in the judgment of Commissioner of Income-tax- 12 Vs. Manjula J. Shah [2011 (10) TMI 406 - BOMBAY HIGH COURT]. Also see MR. VINAY MISHRA [2020 (9) TMI 96 - KARNATAKA HIGH COURT] and M/S. TILOKCHAND AND SONS [2019 (4) TMI 713 - MADRAS HIGH COURT]
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