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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Exemption under section 54EC - Unable to concur with assessee's ...


Assessee's plea to extend section 54EC investment deadline beyond Dec 31, 2006, to Jan 27, 2007, rejected.

January 12, 2013

Case Laws     Income Tax     AT

Exemption under section 54EC - Unable to concur with assessee's contention that the time limit for investment which was admittedly extended by notification upto 31.12.2006 can be stretched upto 27.01.2007. - AT

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