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of <h1>Supreme Court dismisses special leave petition without interference with impugned order. Pending applications disposed.</h1> <h3>PR. COMMISSIONER OF INCOME TAX-3 Versus VEMBU VAIDYANATHAN</h3> The SC dismissed the special leave petition without interfering with the impugned order, and pending applications were disposed of. - PR. COMMISSIONER OF ... Gain arising from the sale of capital asset as Long Term Capital Gain - exemption u/s 54F entitlement - when the assessee can be stated to have acquired the capital asset? - The date of allotment would be the date on which the purchaser of a residential unit can be stated to have acquired the property - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition without interference with the impugned order. Pending applications were disposed of.
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