This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption U/s. Sec. 54EA available if initial amount received in kind is eventually invested
Case Law Details
- Case Name
- Commissioner of Income-tax, Central Circle Vs Smt. Padmavathy (Karantaka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
HIGH COURT OF KARNATAKA
Commissioner of Income-tax, Central Circle
versus
Smt. Padmavathy
IT Appeal No. 1147 of 2006
August 16, 2012
JUDGMENT
B. Manohar, J.
The Revenue has filed this appeal challenging the order dated 17-04-2006 made in ITA No. 1473/Bang/2003 passed by the Income Tax Appellate Tribunal, Bangalore Bench-B dismissing the appeal and confirming the order dated 11-09-2003 passed by the Commissioner of Income Tax (Appeals), Bangalore (‘CIT (Appeals)’ for short) in ITA No.14/W6(3) CIT(A) III/2002-03 for the assessment year 1999-2000.
2. The respondent-assessee filed ret...
