https://www.taxtmi.com/caselaws?id=256069 The Court upheld the Tribunal's decision, ruling that the benefit of Section 54E is applicable when the investment is made within six months from the date of consideration received, not from the date of transfer. The appeal challenging the denial of deduction under Section 54E of the Income Tax Act was dismissed, with the Court favoring the revenue and ruling against the appellant-assessee. en-us Fri, 12 Dec 2014 00:00:00 +0530 Tue, 03 Feb 2015 06:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256069 The Court upheld the Tribunal's decision, ruling that the benefit of Section 54E is applicable when the investment is made within six months from the date of consideration received, not from the date of transfer. The appeal challenging the denial of deduction under Section 54E of the Income Tax Act was dismissed, with the Court favoring the revenue and ruling against the appellant-assessee. Case-Laws Income Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256069