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    <title>Assessee qualifies for tax exemption u/s 54EC by investing in a long-term specified asset within six months.</title>
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    <description>Exemption under section 54EC - e assessee having invested the money within six months in long term specified asset, the benefit of exemption under section 54EC deserves to be extended to the assessee in the instant case - AT</description>
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      <description>Exemption under section 54EC - e assessee having invested the money within six months in long term specified asset, the benefit of exemption under section 54EC deserves to be extended to the assessee in the instant case - AT</description>
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