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time of filing original return of income had claimed exemption u/s.54EC without disclosing dates on which amounts were invested in specified securities ... claiming exemption u/s.54EC , date of investment is vital and material information for determining assessee's eligibility for claiming exemption. There

Balance 96,27,428 Deduction u/s 54 / 54B / 54D / 54EC / 54F / 96 , 27 ,428 54G 54GA Taxable Capital Gains NIL 12 ITA No. 1531

flat at Rs.3,57,576/- and deduction u/s.54EC on account of investment in Nabard bonds, the AO determined the long term capital

sale transactions attracting capital gain, is eligible for deduction u/s. 54EC . The decision is squarely applicable for deduction u/s.54B also. However