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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Extension of investment deadline for section 54EC relief permits taxpayers to invest delayed capital gains following bond non-availability.</h1> Extension of the six-month investment period under section 54EC was ordered to address non-availability of notified capital gain bonds issued by NHAI and REC after an amendment limited eligible bonds to those issued on or after 1 April 2006; the Central Board of Direct Taxes, under section 119(2)(c), granted specified extended deadlines for taxpayers who transferred long-term capital assets during designated transfer periods to remove hardship caused by temporary non-availability of the bonds.

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