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FULL TEXT OF THE ITAT PURCHASE IS THE FOLLOWING

FULL TEXT OF THE ITAT PURCHASE IS THE FOLLOWING

That is an appeal filed by the assessee up against the purchase of ld. CIT(A)-III, Jaipur dated 16.12.2015 for Assessment 2012-13 wherein the assessee has challenged the action of ld year. CIT(A) in confirming the dis allowance of exemption of Rs. 30,00,000/- claimed u/s 54F of this Act.

Quickly claimed, the important points of this case are that through the 12 months into consideration, the assessee has offered three agriculture lands belonging to him for a purchase consideration of Rs. 99,25,000. The assessee has purchased another land that is agricultural a consideration of Rs. 32,00,000/- for which deduction u/s 54F has been claimed and exact same had been permitted by the Assessing Officer and it is perhaps maybe not in dispute before us. (suite…)

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