https://www.taxtmi.com/caselaws?id=397017 For section 54EC, the six-month investment period runs from the date on which transfer of immovable property is completed by registration of the sale deed, not from the earlier execution date. Although the transaction was executed on 08.10.2012, the conveyance was registered on 16.01.2013, and the capital gain was invested in specified NHAI bonds within six months of registration. The assessee was therefore held entitled to exemption under section 54EC, and the disallowance was set aside. en-us Mon, 27 Jul 2020 00:00:00 +0530 Wed, 29 Jul 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397017 For section 54EC, the six-month investment period runs from the date on which transfer of immovable property is completed by registration of the sale deed, not from the earlier execution date. Although the transaction was executed on 08.10.2012, the conveyance was registered on 16.01.2013, and the capital gain was invested in specified NHAI bonds within six months of registration. The assessee was therefore held entitled to exemption under section 54EC, and the disallowance was set aside. Case-Laws Income Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397017