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Wonderful Judgement – For section 54F exemption, section 50C can be...

ITO vs. Raj Kumar Parashar (ITAT Jaipur) S. 50C/ 54F: If the assessee has invested the entire sale consideration in new house property, the capital...

Acquisition of new flat in an apartment under construction should be...

Mustansir I Tehsildar vs. ITO (ITAT Mumbai) CONCLUSIONS: Section 54:Acquisition of new flat in an apartment under construction should be considered as a case of “Construction”...