https://www.taxtmi.com/caselaws?id=176913 The Tribunal ruled in favor of the assessee, allowing the appeal regarding the validity of the claim for Long Term Capital Gains (LTCG) under section 54EC of the Income Tax Act, 1961. The dispute revolved around the interpretation of the six-month period for investment in NHAI bonds, with the Tribunal determining that the period ended on the date of allotment of bonds, leading to the decision in favor of the assessee. en-us Wed, 19 Jun 2013 00:00:00 +0530 Tue, 07 Mar 2017 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176913 The Tribunal ruled in favor of the assessee, allowing the appeal regarding the validity of the claim for Long Term Capital Gains (LTCG) under section 54EC of the Income Tax Act, 1961. The dispute revolved around the interpretation of the six-month period for investment in NHAI bonds, with the Tribunal determining that the period ended on the date of allotment of bonds, leading to the decision in favor of the assessee. Case-Laws Income Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176913