https://www.taxtmi.com/caselaws?id=344378 The Tribunal allowed the assessee's appeal for statistical purposes, directing the Assessing Officer to verify the availability of bonds for Section 54EC exemption and reconsider the Section 54F exemption claim. The Revenue's appeal was dismissed, affirming the CIT(A)'s decision on interest calculation under Section 234B, in line with the Kerala High Court's ruling and the amendment by the Finance Act, 2015. en-us Thu, 08 Jun 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344378 The Tribunal allowed the assessee's appeal for statistical purposes, directing the Assessing Officer to verify the availability of bonds for Section 54EC exemption and reconsider the Section 54F exemption claim. The Revenue's appeal was dismissed, affirming the CIT(A)'s decision on interest calculation under Section 234B, in line with the Kerala High Court's ruling and the amendment by the Finance Act, 2015. Case-Laws Income Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344378