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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Long-term capital gain exemption available only for transfers of land or building, enabling targeted capital gains relief.</h1> Exemption under section 54EC applies only to capital gains arising from the transfer of a long-term capital asset where the asset transferred is land, building, or both; transfers of other asset types are not eligible for this exemption.

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