https://www.taxtmi.com/caselaws?id=433006 The Tribunal held that exemption under Section 54 cannot be denied if the investment is made within the time limit specified under Section 139(4). The claim of exemption under Section 54 was allowed to the assessee, and the appeal was decided in favor of the assessee. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 18 Jan 2023 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433006 The Tribunal held that exemption under Section 54 cannot be denied if the investment is made within the time limit specified under Section 139(4). The claim of exemption under Section 54 was allowed to the assessee, and the appeal was decided in favor of the assessee. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433006