Time limit for making investment in under construction projects is 3 years to avail benefit of Sec 54 : ITAT
Capital Gain exemption u/s 54B can be allowed only if investment is done in the name of the assessee.
Clarification On Taxability Of Income Earned From Off-Shore Investments In Investment Fund Routed Through An AIF
Correctness Of Information Available Cannot Be Gone Into Prior To Issuance Of Notice US 148 Income Tax Act-Allahabad High Court