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2018 (3) TMI 889 - AT - Income TaxEntitlement to the claim of deduction u/s.54EC – investment in the NHAI bonds made in two financial years - Held that:- The expression ‘any financial year’ is explained as including ‘more than one financial year’ for the assessment year under consideration and the judgment of Hon’ble Madras High Court in the case of C. Jaichander (2014 (11) TMI 54 - MADRAS HIGH COURT) and the order of Pune Bench of the Tribunal in the case of ITO Vs. Smt. Bala R. Venkitachalam (2016 (6) TMI 1122 - ITAT MUMBAI) were rightly relied while deciding the issue in favour of the assessee.
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