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1991 (2) TMI 199 - ITAT MADRAS-AExtract: .......xercise its right to deposit the sale proceeds of the shares in eligible securities under s. 54E within the prescribe time limit. 15. We therefore hold that no prejudice has been caused to the Revenue by the order of the ITO according change in the previous year. 16. Hence the order of the CIT passed under s.263 is cancelled and the appeal allowed.
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