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2015 (12) TMI 893 - AT - Income TaxDeduction under section 54EC denied - assessee submitted that the period of six months should have been counted from the end of the month and if the same is counted from the end of the month, then investment made by the assessee was within a period of six months and assessee is entitled to get the impugned exemption - CIT(A) has accepted such contention of the assessee and granted the relief to the assessee - Held that:- In the decision of Special Bench in the case of Alkaben B. Patel vs. ITO [2014 (3) TMI 842 - ITAT AHMEDABAD ] “6 months” have been interpreted and it is held that the same would mean 6 calendar months and not 180 days. Thus we find no infirmity in the relief granted by Ld. CIT(A). - Decided against revenue
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