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1 - 10 of 39 (0.26 seconds)Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 80IC in The Income Tax Act, 1961 [Entire Act]
Section 22 in The Income Tax Act, 1961 [Entire Act]
Section 54 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax-Ii vs Ms. Jagriti Aggarwal on 3 October, 2011
10. The Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Ms.
Jagriti Aggarwal (supra.) while considering the issue, whether the assessee is
eligible for claiming benefit of exemption u/s. 54, if capital gain amount is
deposited/invested after due date of furnishing return of income u/s. 139(1)
but before the due date of furnishing return of income u/s. 139(4) held :
Commissioner Of Income Tax vs M/S Shelcon Propertyies (P) Ltd on 16 January, 2014
However, while coming to such conclusion, the Tribunal took
support from the decisions rendered in the case of CIT Vs. Shelcon
Properties Pvt. Ltd. (supra.)