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2005 (8) TMI 295 - AT - Income TaxExtract: .......he fact that there was any construction before 22-4-2000. In the light of our discussion above, we are of the view that the ld. CIT(A) was not justified in allowing claim of exemption under section 54F. We accordingly set aside the order of the CIT(A) and restore that of the Assessing Officer. 9. In the result, the appeal of the revenue is allowed.
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