Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Deduction u/s 54EC - investment after expiry of initial 6 months ...

Income Tax

September 28, 2012

Deduction u/s 54EC - investment after expiry of initial 6 months due to delayed receipt of sale proceeds - benefit of section 54EC allowed - AT

View Source

 


 

You may also like:

  1. Exemption from Capital Gain Tax u/s 54EC - eligible investment in the Infrastructure Bonds of National Highway Authority of India - HC condones the delay of 6 months in...

  2. Period of investment for claiming exemption u/s 54EC - investments have been made within six months of receipt of such consideration. - exemption allowed.

  3. Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s...

  4. Anti Profiteering - Initiation and conduct of proceedings - Initial investigation period extended from 3 months to 6 months - Rule 129 of the Central Goods and Services...

  5. Deduction u/s 54EC - long term capital gain on sale of factory building on 22.03.2006 - investment in REC bonds on 31.01.07 - period of limitation - HC

  6. Exemption u/s 54EC - REC Bonds - investment within six months from the date of transfer of the capital asset - assessee has demonstrated that non–investment in REC Bonds...

  7. Benefit of Section 54EC - Amount invested in bonds issued by NHAI - Period of limitation for investment - the investment made by the Appellant in bonds issued by NHAI on...

  8. Deduction u/s 54, 54F & 54EC - capital gains arising out of a single transaction of sale of immovable property - there is no such bar that both the deductions, u/s 54...

  9. LTCG - exemption u/s 54EC - terminology of “Month” in the context of provisions of section 54EC - the term “Month” means calendar month (and not period of thirty days),...

  10. Due date for filing of FORM GSTR-6 for months of July & August extended to 8-9-2017 and 23-9-2017 respectively - Return by an Input Service Distributor

 

Quick Updates:Latest Updates