DCIT Vs Shri Borkatte Ganapathi Hegde (ITAT Bangalore)
Case ke facts
Yah case ek property ke transfer ke baad ka hai. Assessee ne Section 54EC mein deduction claim kiya jab unhone property bechi aur uska paisa do alag financial years mein investment kiya, lekin 6 mahine ke andar.
Mudda (Issue)
Kya Section 54EC deduction milegi jab investment do alag financial years mein ki ho, lekin 6 mahine ke andar?
Faisla (Held)
ITAT Bangalore ne decide kiya ki Section 54EC deduction allow hogi agar dono investments 6 mahine ki limit ke andar kiye gaye hain, chahe woh alag financial years mein ho.
Practical takeaway
Agar property bik jaye aur Section 54EC bonds kharidne ka iraada ho, toh 6 mahine ki limit dhyan mein rakho. Financial year se farak nahi padta, 6 mahine important hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-23.