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1989 (1) TMI 175 - ITAT HYDERABAD-AExtract: .......ller coupled with the factum of the delivery of maiden s possession, in our opinion, is sufficiently an overtact to overlook the delay caused in the registration of the sale deed and treat the last factor as immaterial. The transaction, as we view, shall entitle the assessee to claim exemption under section 54. 22. In the result, appeal is allowed.
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