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2011 (12) TMI 747 - AT - Income TaxExtract: ....... or debenture without deciding or examining that aspect. 13. As per above discussion, we hold that UTI-MIP-99 is a bond & hence, the assessee is not eligible for indexation in view of 3rd proviso to Section 48. This ground of Revenue is allowed. 14. In the result, appeal of Revenue is partly allowed. Order pronounced in Open Court on 09/12/2011
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