https://www.taxtmi.com/caselaws?id=248671 The Tribunal allowed the appeal, recognizing the amount received as capital gains eligible for exemption under Section 54EA. The issues of interest chargeability and penalty invocation were deemed moot due to the favorable decision on the main issue. en-us Wed, 04 Jun 2014 00:00:00 +0530 Fri, 20 Jun 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248671 The Tribunal allowed the appeal, recognizing the amount received as capital gains eligible for exemption under Section 54EA. The issues of interest chargeability and penalty invocation were deemed moot due to the favorable decision on the main issue. Case-Laws Income Tax Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248671