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    <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming the assessee&#039;s entitlement to exemption under section 54EC of the Income Tax Act. The Tribunal ruled that the investment in bonds within six months of the actual transfer date of shares on 31.12.2009 complied with the statutory requirements, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming the assessee&#039;s entitlement to exemption under section 54EC of the Income Tax Act. The Tribunal ruled that the investment in bonds within six months of the actual transfer date of shares on 31.12.2009 complied with the statutory requirements, dismissing the Revenue&#039;s appeal.</description>
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