2009 (8) TMI 1076 - SCH - Income Tax

Deduction u/s 54E - Capital gain - Supreme Court dismissed the appeal after condonation of delay where High Court has held that,the issue is squarely covered against the revenue and in favour of the assessee by judgment of this Court in Commissioner of Income Tax Vs. Ace Builders P.Ltd. 2005 -TMI - 9448 - BOMBAY High Court .