Held that investment in NHAI bonds before date of sale of property out of advance money received, is entitled to deduction in regard to investment made in NHAI bonds. (AY. 2014-15)
Mukesh Arvindlal Vakharia v. ITO (2023) 202 ITD 1 (Surat) (Trib.)
S. 54EC : Capital gains-Investment in bonds-Investment in NHAI bonds before sale of property out of advance money received-Entitle to deduction. [S. 45]