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2013 (7) TMI 1016 - AT - Income TaxTime limit for claiming exemption u/()s 54 - Due date of filing of return u/s 139(1) - Held that the assessee can file return before the expiry of one year from the end of the relevant assessment year - due date for furnishing the return of income u/s 139(1) is subject to the extended period provided u/s 139(4) - claim u/s 54 is allowed - Decided in favor of assessee
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