Tribunal held that investments a sum of Rs. 50 lakhs each in two different financial years within a period of six months from date of transfer of capital asset is eligible for exemption. (AY. 2012-13)
ACIT v. Seema Sobti. (2019) 177 ITD 370 / 181 DTR 132 (Delhi)(Trib.)
S. 54EC : Capital gains-Investment in bonds–Investment of 50 lakhs each in two different financial years–Eligible for exemption. [S. 45]