Capital gains u/s 54EC – assessee cannot be deprived of this ...
Court Affirms Assessee's Right to Capital Gains Exemption Despite Limited Bond Availability u/s 54EC.
August 4, 2014
Case Laws Income Tax HC
Capital gains u/s 54EC – assessee cannot be deprived of this right conferred by the Act for no fault of theirs - the availability of the bonds only for a limited time during the period cannot prejudice the assessee's right to exercise the same upto the last date - HC
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