https://www.taxtmi.com/caselaws?id=220131 The Tribunal allowed the appeal, granting the assessee full exemption under Section 54F for the capital gains, irrespective of the deemed full value of consideration under Section 50C. The decision emphasized that the deeming fiction of Section 50C does not impact the computation of exemption under Section 54F. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 11 Jan 2013 10:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220131 The Tribunal allowed the appeal, granting the assessee full exemption under Section 54F for the capital gains, irrespective of the deemed full value of consideration under Section 50C. The decision emphasized that the deeming fiction of Section 50C does not impact the computation of exemption under Section 54F. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220131