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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>Exemption under section 54EE from capital gains requires investment in government notified long term assets to finance start ups.</h1> Exemption from capital gains under section 54EE is available where the assessee reinvests the gains in specified long term assets notified by the Central Government for the purpose of financing start ups; the investment in such government notified long term instruments is the eligibility condition for the exemption.

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