Case Law Details
Case Name : Coromandel Industries Pvt. Ltd. Vs ACIT (ITAT Chennai)
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All ITAT ITAT Chennai
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CA Sandeep Kanoi
Coromandel Industries Pvt. Ltd. vs ACIT (ITAT Chennai)
The only issue involved in this appeal is whether the assessee is eligible for deduction under section 54EC for Rs. 50.00 lakhs or Rs. 1.00 crores. In this case, the assessee sold the property and invested Rs. 50.00 lakhs each in two different assessment years in REC Bonds within six months. The case of the Revenue is that the assessee is eligible claiming deduction only for Rs. 5
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