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2009 (10) TMI 631 - HC - Income TaxClaim of exemption u/s 54EA for investment made around 5 years after the date of transfer instead of within 6 (six) months - Transfer took place in 1992 - compensation received in June 1997 - invested the same in UTI Monthly Income Scheme on July 5, 1997, and July 15, 1997 - Held that:- provisions of section 54EA is available to the assessee for the period relevant for the assessment year 1998-99 notwithstanding the provisions of section 54H not containing or not making reference to the provisions of section 54EA of the Act for the period corresponding to the assessment year, answer is answered in favour of the assessee and against the Revenue, appeal is dismissed
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