Jyotsna Kunwar Vs ITO (ITAT Mumbai)
Case ke facts
Jyotsna Kunwar ne startup mein ₹1.48 crore invest kiya aur Section 54GB exemption maangi. AO ne ₹50 lakh ki cap laga di thi, jabki assessee actual investment dikhata hai.
Mudda (Issue)
Section 54GB ka deduction ₹50 lakh par rukta hai ya pura investment mil sakta hai?
Faisla (Held)
ITAT ne full exemption allow ki, AO aur CIT(A) ki cap wali baat evidence ke khilaaf maani.
Practical takeaway
Startup mein agar actual investment zyada hai, toh pura deduction Section 54GB mein milega. ₹50 lakh ki limit ka law mein base nahi 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: 2026-09-14.