Capital gains exemption for relocating industrial undertakings to non-urban areas is available to all assesses, including companies. Capital gains exemption under Section 54G applies when an industrial undertaking located in an urban area is shifted to a non-urban area, and the relief is available to all assesses, including individuals, HUFs, firms and companies.
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.
Capital gains exemption for relocating industrial undertakings to non-urban areas is available to all assesses, including companies.
Capital gains exemption under Section 54G applies when an industrial undertaking located in an urban area is shifted to a non-urban area, and the relief is available to all assesses, including individuals, HUFs, firms and companies.
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