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2022 (4) TMI 221 - AT - Income TaxAllowability of section 54F - consequential capital gains arising from the joint development agreement - HELD THAT:- Assessee's joint development agreement involving receipt of developed area as sale consideration has already been held eligible for section 54F deduction in hon'ble jurisdictional high court's decision in CIT Vs. Syed Ali Adil [2013 (6) TMI 278 - ANDHRA PRADESH HIGH COURT]. Appeal of assessee allowed.
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