33 results for “condonation of delay”+ Long Term Capital Gainsclear
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Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm
long term capital gain (LTCG) of Rs.1,52,36,235/- on transfer of his immovable property. The assessee claimed deduction u/s. 54EC of Rs.45,00,000/- by showing an investment of the 2 ITA No.343/Pan./2017 said amount in REC bonds. The assessee had transferred his immovable property being plot of land by executing an agreement to sell