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2012 (8) TMI 1100 - HC - Income TaxExtract: .......thima Bai Vs. Income Tax Officer reported in (2009) 32 DTR (Kar) 243 with respect of deposit of ₹ 17,40,000/- in the capital gain account scheme as to whether it is within the stipulated period. The Assessing Officer shall consider the claim of the assessee for deductions under Section 54 as required under law. 9. Accordingly, ITA is allowed.
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