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2010 (9) TMI 902 - AT - Income TaxExtract: .......apital gains in accordance with provisions of section 11(1A) read with section 11(5). Accordingly, we hold that the assessee is entitled to exemption from the capital gains as it has complied with the provisions of section 11(5). The appeal filed by the assessee is accordingly allowed. 16. In the result, the appeal filed by the assessee is allowed.
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