Long-term capital gain exemption available only for transfers of land or building, enabling targeted capital gains relief. Exemption under section 54EC applies only to capital gains arising from the transfer of a long-term capital asset where the asset transferred is land, building, or both; transfers of other asset types are not eligible for this exemption.
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.
Long-term capital gain exemption available only for transfers of land or building, enabling targeted capital gains relief.
Exemption under section 54EC applies only to capital gains arising from the transfer of a long-term capital asset where the asset transferred is land, building, or both; transfers of other asset types are not eligible for this exemption.
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