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2006 (4) TMI 443 - AT - Income TaxExtract: .......g in the said bonds by way of making an application for the purpose of claiming the exemption under section 54EA of the Act with HUDCO Ltd. We agree with the order of CIT(A) in denying the exemption claimed under section 54EA of the Act. The appeal filed by the assessee is dismissed. 12. In the result, the appeal filed by the assessee is dismissed.
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