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1998 (10) TMI 90 - AT - Income TaxExtract: .......ale of shares held as investment which is stated to have been utilised for purchase of a residential house at Defence Colony,New Delhi. The Assessing Officer is directed to grant deduction in accordance with the provisions of section 54F of the Income-tax Act, 1961. 6. In the result, the appeal is treated as partly allowed for statistical purposes.
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