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LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B -...

LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B - assessee being HUF is not eligible for claiming exemption u/s. 54B of the Act during the assessment year - the 2012 amendment in not retrospective. .....

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