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2013 (3) TMI 779 - BOMBAY HIGH COURTExtract: .......ital gain to be treated as a short term capital gain is restricted only to Section 50 of the Act and would have no application to other provisions such as Section 54E of the Act. The above rationale would be equally applicable to the claim of deduction under Section 54EC of the Act. 5. Accordingly, the appeal is dismissed with no order as to costs.
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