Hello,
My client has invested his capital gain in NHAI bonds within 6 months as per the time limit mentioned under section 54EC. But the 6 months has falled in 2 separate financial years because of which the exemption has been disallowed. I have submitted the circular of CBDT and variou Cases of Banglore and chennai tribunal. But the officer is asking for Case under mumbai jurisdiction, which i am not able to trace.
Can any one please help me out and provide me with a case law for the same under mumbai Jurisdiction