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2015 (2) TMI 1183 - AT - Income TaxDenial of claim of deduction u/s 54EC - Held that:- The investments in the bonds of NHAI and REC Ltd. of ₹ 50,00,000/- made by the assessee on 28.03.2008 and 22.08.2008 respectively are within the period of six months from the date of transfer as prescribed in section 54EC of the Act and accordingly the assessee is eligible for deduction of ₹ 1,00,00,000/- u/s 54EC of the Act.
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