https://www.taxtmi.com/caselaws?id=70571 The appeal is allowed as the property sold must have been mainly used as the assessee's own residence for relief under section 54 of the IT Act. The property purchased must also be intended for the assessee's own residence. The case requires a fresh decision by the AAC based on these criteria. en-us Mon, 25 May 1981 00:00:00 +0530 Mon, 18 Apr 2011 10:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70571 The appeal is allowed as the property sold must have been mainly used as the assessee's own residence for relief under section 54 of the IT Act. The property purchased must also be intended for the assessee's own residence. The case requires a fresh decision by the AAC based on these criteria. Case-Laws Income Tax Mon, 25 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70571