Section 119

Sec. 234A, Section 119

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No.

Section 54EC, Section 119

Karnataka H.C : Where assessee sold her immovable property and made investment in infrastructure bonds though with delay of about six months, since assessee had satisfied condition for availing exemption under section 54EC, assessee could not be denied exemption merely on bar of limitation; thus, said delay was to be condoned

High Court Of Karnataka Dr. (Smt.) Sujatha Ramesh vs. Central Board of Direct Taxes, New Delhi Section 54EC, 119 Assessment

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