Case Law Details
Case Name : Mrs. Parveen P. Bharucha Vs The Deputy Commissioner of Income Tax (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Validity of Reopening of assessment u/s. 147 on the ground that assessee was not entitled to exemption u/s 54EC in original assessment order
Deduction under section 54EC is allowable in case of investment made out of earnest money/advance received as a part of sale consideration before date of transfer of assets
Notice issued u/s 148 for reopening of assessment/s 147 on the ground the assessee was not entitled to exemption u/s 54EC in original assessment o
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