Case Law Details
Case Name : Alkaben B. Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year :
Courts :
All ITAT ITAT Ahmedabad
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CA Sandeep Kanoi
Issue -Whether for the purpose of Section 54EC of IT Act, 1961, the period of investment of six months should be reckoned after the date of transfer or from the end of the month in which transfer of capital asset took place?
Brief Facts :- Assessee in individual capacity has sold a flat situated at Lotus Co-operative Society, Usmanpura Ahmedabad for a consideration of Rs.64 lacs. The appellant had computed the Capital Gain a
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