https://www.taxtmi.com/highlights?id=16777 Cost of improvement - Exemption u/s 54 / 54EC - Even if a return is filed in terms of sub-section (4) of section 139 that would not dilute the infraction in not furnishing the return in due time as prescribed under sub-section (1) of section 139 - AT en-us Tue, 14 Jan 2014 10:09:33 +0530 Tue, 14 Jan 2014 10:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16777 Cost of improvement - Exemption u/s 54 / 54EC - Even if a return is filed in terms of sub-section (4) of section 139 that would not dilute the infraction in not furnishing the return in due time as prescribed under sub-section (1) of section 139 - AT Highlights Income Tax Tue, 14 Jan 2014 10:09:33 +0530 https://www.taxtmi.com/highlights?id=16777