https://www.taxtmi.com/caselaws?id=279610 The tribunal partially allowed the appeal, dismissing the grounds related to the reopening of assessment while ruling in favor of the assessee on the taxability of capital gains and the claim of exemption under section 54EC. The tribunal emphasized the timing of actual receipt and investment in bonds for determining tax liabilities, aligning with legal principles and precedents. en-us Wed, 14 Mar 2018 00:00:00 +0530 Thu, 28 Mar 2019 06:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279610 The tribunal partially allowed the appeal, dismissing the grounds related to the reopening of assessment while ruling in favor of the assessee on the taxability of capital gains and the claim of exemption under section 54EC. The tribunal emphasized the timing of actual receipt and investment in bonds for determining tax liabilities, aligning with legal principles and precedents. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279610