Specified assets under section 54EB designate long-term debentures and bonds by Koshika Telecom as qualifying reinvestment options. Section 54EB designates certain securities issued by M/s. Koshika Telecom Limited as long term specified assets: debentures and bonds issued within one year of the notification and transferable or convertible only after seven years, each subject to the issuer- and time-specific conditions set out in the notification.
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.
Specified assets under section 54EB designate long-term debentures and bonds by Koshika Telecom as qualifying reinvestment options.
Section 54EB designates certain securities issued by M/s. Koshika Telecom Limited as long term specified assets: debentures and bonds issued within one year of the notification and transferable or convertible only after seven years, each subject to the issuer- and time-specific conditions set out in the notification.
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