Capital gains exemption under section 54EA: specified reinvestment in Reliance Ports securities qualifies for relief. Notification designates particular issuances by Reliance Ports and Terminals Limited as specified securities for exemption under section 54EA, identifying two categories-shares and debentures-each subject to aggregate issuance limits and conditioned to be transferable or convertible only after three years, thereby qualifying reinvestment in those instruments for long term capital gains 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.
Capital gains exemption under section 54EA: specified reinvestment in Reliance Ports securities qualifies for relief.
Notification designates particular issuances by Reliance Ports and Terminals Limited as specified securities for exemption under section 54EA, identifying two categories-shares and debentures-each subject to aggregate issuance limits and conditioned to be transferable or convertible only after three years, thereby qualifying reinvestment in those instruments for long term capital gains exemption.
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