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2003 (2) TMI 161 - AT - Income TaxExtract: .......sessee has claimed the deduction under s. 54F, whereas it should have been claimed under s. 54. We direct the AO to allow the deduction of Rs. 10 lakhs under s. 54 of the IT Act, 1961. The AO is, therefore, directed to accept the return filed by the assessee. 20. In the result, this appeal filed by the assessee is partly allowed. Order accordingly.
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