Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Exchange of residential flat - exemption from capital gains u/s 54 - . The acquisition of a new flat under a development agreement in exchange of the old flat amounts to construction of new flat. - AT