Capital gains exemption: depositing unutilised gains in Capital Gains Account Scheme bars claiming exemption under section 54EE. Depositing unutilised capital gains into the Capital Gains Account Scheme does not permit claiming the specific capital gains exemption addressed by the statute referenced; amounts placed in that scheme are treated as not qualifying for the exemption.
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Provisions expressly mentioned in the judgment/order text.
Capital gains exemption: depositing unutilised gains in Capital Gains Account Scheme bars claiming exemption under section 54EE.
Depositing unutilised capital gains into the Capital Gains Account Scheme does not permit claiming the specific capital gains exemption addressed by the statute referenced; amounts placed in that scheme are treated as not qualifying for the exemption.
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