DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES
WP/54672/2015HC Karnataka24 Oct 2017
Bench: The Hon'Ble Dr.Justice Vineet Kothari
Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E
Section 54EC of the Act, cannot be liberally
construed, and where belatedly the said eligible
investment was made with a delay of six months, the
Date of Order 24-10-2017 W.P.No.54672/2015
Dr.(Smt.)Sujatha Ramesh Vs.
Central Board of Direct Taxes and another.
16/25
reasons assigned by the Central Board of Direct Taxes in
the impugned order