LTCG - Exemption of capital gains in terms of Section 54EC - ...
Income Tax
May 14, 2022
LTCG - Exemption of capital gains in terms of Section 54EC - Assessee should not suffer where no default was committed by him in submitting the application under Section 119[2][b] of the Act on 24.05.2011 i.e., when there was no period of limitation prescribed. No application could be denied on technical grounds. - HC
View Source