SHRI BALKRISHNA P.TRIVEDI,HUF,AHMEDABAD vs. THE CIT-III,, AHMEDABAD
In the result, appeal filed by the Revenue in ITA No
ITA 1225/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2008-09
Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy
For Respondent: Shri Ritesh Parmar, CIT
Section 263Section 54B
54E, the same should be applied to investment u/s. 54EC of the Act as the provisions of both the sections are same. It is further submitted that on perusal of provisions u/s. 54EC of the Act and circular it is clarified that the Appellant has fulfilled all the conditions of Section 54EC i.e. within 6 months (i.e. 08.06.2007) of transfer
