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Deduction u/s 54F - whether the assessee owns more than one residential house - when one considers the gain or exclusion from the set off of the gain it should be related to the capital assets. When the property was not shown as capital assets but was shown as stock in trade it should not be considered for the purpose of exemption u/s 54F - HC

Income Tax - Deduction u/s 54F - whether the assessee owns more than one residential house - when one considers the gain or exclusion from the set off of the gain it should be related to the capital a .....

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