https://www.taxtmi.com/caselaws?id=269589 The ITAT Mumbai dismissed the Revenue's appeal and affirmed the CIT(A)'s decision to allow exemption under section 54EC of the IT Act to the assessee. The judgment emphasized the accurate interpretation of statutory timeline provisions in alignment with legal principles and precedents, ultimately upholding the relief granted to the assessee regarding the investment made in NHAI Ltd. bonds within the permissible timeline. en-us Wed, 25 Feb 2015 00:00:00 +0530 Thu, 17 Dec 2015 06:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269589 The ITAT Mumbai dismissed the Revenue's appeal and affirmed the CIT(A)'s decision to allow exemption under section 54EC of the IT Act to the assessee. The judgment emphasized the accurate interpretation of statutory timeline provisions in alignment with legal principles and precedents, ultimately upholding the relief granted to the assessee regarding the investment made in NHAI Ltd. bonds within the permissible timeline. Case-Laws Income Tax Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269589