Provisions of section 54EC do not stipulate assessment year in which invest

IT : Provisions of section 54EC do not stipulate assessment year in which investment is to be made after transfer of capital asset; it only lays down a condition for investment within 6 months



[2012] 24 taxmann.com 175 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'C'

Income-tax Officer, Wd. 21(1)(1), Mumbai

v.

Mrs. Chetana H. Trivedi*