https://www.taxtmi.com/caselaws?id=269314 The Tribunal allowed the appeal, determining that the Assessee was eligible for exemption under section 54EC for the assessment year 2005-06. Despite initial denials by the AO and Ld. CIT(A) due to an alleged delay in investment, the Tribunal found that the Assessee had indeed made the investment within the stipulated six-month period from the transfer of the original asset. By considering various dates and legal interpretations, the Tribunal concluded that the Assessee complied with the requirements, overturning previous decisions and granting the exemption. en-us Fri, 28 Aug 2015 00:00:00 +0530 Sat, 12 Dec 2015 13:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269314 The Tribunal allowed the appeal, determining that the Assessee was eligible for exemption under section 54EC for the assessment year 2005-06. Despite initial denials by the AO and Ld. CIT(A) due to an alleged delay in investment, the Tribunal found that the Assessee had indeed made the investment within the stipulated six-month period from the transfer of the original asset. By considering various dates and legal interpretations, the Tribunal concluded that the Assessee complied with the requirements, overturning previous decisions and granting the exemption. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269314