https://www.taxtmi.com/caselaws?id=252737 The High Court held that the assessee is eligible for a deduction of Rs. 1 Crore under Section 54EC for investments made in two different financial years within six months from the date of transfer. The Court also determined that there was no need to refer the matter to a Special Bench under Section 255(4). The appeals were dismissed, and the substantial questions of law were answered against the Revenue. en-us Mon, 15 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252737 The High Court held that the assessee is eligible for a deduction of Rs. 1 Crore under Section 54EC for investments made in two different financial years within six months from the date of transfer. The Court also determined that there was no need to refer the matter to a Special Bench under Section 255(4). The appeals were dismissed, and the substantial questions of law were answered against the Revenue. Case-Laws Income Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252737