#section 54EC
Log in to FollowExemption Under Section 54EC of Income Tax Act, 1961- Amendment, Articles, News Notifications, Judgments and Detailed Analysis at one place
Income Tax
Income Tax
Exemption u/s. 54EC cannot be denied to assessee due to deeming fiction created U/s. 50
Income Tax
Income Tax
HC upholds long term capital gain exemption prior to set off of long term capital loss
Income Tax
Income Tax
S. 54 Exemption available on Acquisition of new flat in exchange of old flat
Income Tax
Income Tax
Waiver of Interest u/s 234B for confusion in Circular & amendment to s.54EC
Income Tax
Income Tax
S. 54EC Exemption can be up to Rs. 1 crore if investment falls in two different FYs but within 6M
Income Tax
Income Tax
Sec.54E does not make any distinction between depreciable assets & non-depreciable assets,
Income Tax
Income Tax
Exemption u/s 54EC can be claimed in respect of Depreciable asset
Income Tax
Income Tax
S. 54EC Investment Limit is per Financial year not per Transaction – ITAT Panaji
Income Tax
Income Tax
Section 54 benefit available to Assessee on Flat Purchased in wife/Daughters name
Income Tax
Income Tax
Sec. 54EC exemption for investment of Rs. 50 Lach each in 2 Financial Years but within 6 M from transfer date
Income Tax
Income Tax
Exemption U/s. 54EC on sale of depreciable assets held for more than 36 months
Income Tax
Income Tax
54EC limit of Rs. 50L applies to financial year not to transaction
Income Tax
Income Tax
Fixed deposit cannot be considered as deposit in capital gain bond to claim exemption U/s. 54EC
Income Tax
Income Tax
