Exemption from capital gains : Long-term capital assets for reinvestment specified Wind Energy System Care (India) Ltd. u/s 54EA - S.O. 469(E) - Income Tax Act, 1961
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Exemption from capital gains: specified bonds designated long term securities enabling reinvestment under section 54EA for eligible issuances. Bonds issued by Wind Energy System Care (India) Ltd are designated as long-term specified securities under section 54EA for capital gains reinvestment, provided they are issued within one year of the notification, do not exceed the aggregate amount set out in the notification, and are not transferable for three years from allotment.
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.
Exemption from capital gains: specified bonds designated long term securities enabling reinvestment under section 54EA for eligible issuances.
Bonds issued by Wind Energy System Care (India) Ltd are designated as long-term specified securities under section 54EA for capital gains reinvestment, provided they are issued within one year of the notification, do not exceed the aggregate amount set out in the notification, and are not transferable for three years from allotment.
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