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2003 (7) TMI 255 - AT - Income TaxExtract: ....... of the case under consideration, we are of the considered view that benefit of section 54E(1) is not allowable to the assessee as the investment/deposit in the specified asset has not been made by the assessee within the statutory stipulated period of six months from the date of transfer. 19. In the result, the appeal of the assessee is dismissed.
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