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1984 (7) TMI 89 - ITAT AHMEDABAD-CExtract: .......efit of sections 54E and 155(10B) is not available to the assessee to whom full capital gains accrued in 1974-75. 15. In the view we have taken it is not necessary to examine whether the bank deposits are made within the statutory period. We hold that the authorities below were justified in holding the view they have taken. 16. Appeal is dismissed.
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