Case Law Details
Case Name : Pr. CIT Vs Shri Mahipinder Singh Sandhu (Punjab and Haryana HC)
Appeal Number : ITA-368-2018 (O&M)
Date of Judgement/Order : 12/03/2019
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Pr. CIT Vs Shri Mahipinder Singh Sandhu (Punjab and Haryana HC)
Assessing Officer rejected the objection of the assessee regarding withdrawal of exemption under Section 54EC of the Act by noticing that the assessee was not eligible for exemption under Section 54EC since the investment was not made within six months after the date of transfer which is an eligibility criterion for claiming the exemption. The said findings of the Assessing Officer were upheld by the CIT(A) in appeal. On further appeal, the Tribunal upheld the a
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