https://www.taxtmi.com/caselaws?id=67472 The Tribunal allowed the appeal, granting the assessee exemption from capital gains under section 54F of the Income-tax Act. Despite the property having a swimming pool, it was deemed a residential house suitable for habitation, entitling the assessee to the deduction. The Assessing Officer was directed to consider the capital gains assessment with the allowable exemption. en-us Mon, 15 Apr 1991 00:00:00 +0530 Thu, 10 Mar 2011 17:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67472 The Tribunal allowed the appeal, granting the assessee exemption from capital gains under section 54F of the Income-tax Act. Despite the property having a swimming pool, it was deemed a residential house suitable for habitation, entitling the assessee to the deduction. The Assessing Officer was directed to consider the capital gains assessment with the allowable exemption. Case-Laws Income Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67472