The Karnataka High Court ruled in favor of Dr. Sujatha Ramesh, allowing her to claim a capital gains tax exemption under Section 54EC of the Income Tax Act, 1961, despite a six-month delay in ...
7. We may also refer to a decision of the Karnataka High Court in the case of (Smt.) Sujatha Ramesh vs. Central Board of Direct Taxes, New Delhi, (2017)87 taxmann.com 228 (Karnataka), wherein the ...