Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Eligibility of benefit u/s 54 - re-investment in residential property outside India, i.e. in London in this particular case - the said amendment is prospective and would not apply in the facts of the present case - HC
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