Exemption u/s 54EC - Since assessee had invested ₹ 71 ...
Case Laws Income Tax
September 14, 2020
Exemption u/s 54EC - Since assessee had invested ₹ 71 lakhs in two different financial years and within six months from the date of transfer of the capital assets, the limit of ₹ 50 lakhs is per financial year. Hence, the assessee is eligible for deduction of ₹ 71 lakhs u/s 54EC - AT
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