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S. 54EC limit of Rs. 50L applies to transaction & not financial year
Case Law Details
- Case Name
- The ACIT Vs. Shri Raj Kumar Jain & Sons (HUF) (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Jaipur
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Table of Contents▸
ACIT Vs Shri Raj Kumar Jain & Sons (HUF) (ITAT Jaipur)
S. 54EC investment within 6 months is the investment for that financial year in which transfer has taken place
Download Full text of the judgement
ACIT Vs Shri Raj Kumar Jain & Sons (HUF) (ITAT Jaipur)
S. 54EC investment within 6 months is the investment for that financial year in which transfer has taken place
S. 54EC investment within 6 months is the investment for that financial year in which transfer has taken place. Hence, subsequent investment is to be considered as part of the investment of financ...
