https://www.taxtmi.com/caselaws?id=367877 Section 54EC relief was available where the capital gain was invested within six months of the effective date of transfer, and the completion of registration determined that date on the facts. The sale agreement had been executed earlier, but additional stamp duty was paid and registration was completed on 22.03.2012; REC Bonds were purchased on 31.03.2012. The payment of additional stamp duty formed part of completing registration and was not treated as an afterthought, so the transfer was taken to have occurred on 22.03.2012. The bond investment was therefore within the statutory period and the deduction was admissible. en-us Wed, 16 May 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367877 Section 54EC relief was available where the capital gain was invested within six months of the effective date of transfer, and the completion of registration determined that date on the facts. The sale agreement had been executed earlier, but additional stamp duty was paid and registration was completed on 22.03.2012; REC Bonds were purchased on 31.03.2012. The payment of additional stamp duty formed part of completing registration and was not treated as an afterthought, so the transfer was taken to have occurred on 22.03.2012. The bond investment was therefore within the statutory period and the deduction was admissible. Case-Laws Income Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367877