Section 54E does not make any distinction between depreciable ...

Section 54E Allows Exemptions for Depreciable Assets, Ignoring Legal Fiction u/s 50.

November 20, 2013

Case Laws Income Tax HC

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset under Section 54E cannot be denied by referring to the fiction created u/s 50 - HC

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Section 54E does not make any distinction between depreciable ...

Section 54E Allows Exemptions for Depreciable Assets, Ignoring Legal Fiction u/s 50.

November 20, 2013

Case Laws Income Tax HC

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