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Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16
section 54 of the Act mainly on the ground that one of the properties purchased is commercial property, whereas the nature of the property mentioned in the sale deed dated 04.02.2014 is residential. Learned AR has further submitted that the share of the assessee in the residential house sold by sale deed dated 29.08.2014 was only 50