Guidance on Section 54F Tax Exemption: Follow Leena J Shah Precedent Over Prema P. Shah for Capital Gains Clarity. https://www.taxtmi.com/highlights?id=6205 Exemption u/s 54F – Capital Gain - The case of Leena J Shah (2005 (11) TMI 386 - ITAT AHMEDABAD), and not that of Prema P. Shah (2005 (11) TMI 182 - ITAT BOMBAY-J), should be followed for deciding the issue related to Section 54F. - AT en-us Tue, 11 Dec 2012 17:09:55 +0530 Tue, 11 Dec 2012 17:09:55 +0530 TaxTMI RSS Generator Guidance on Section 54F Tax Exemption: Follow Leena J Shah Precedent Over Prema P. Shah for Capital Gains Clarity. https://www.taxtmi.com/highlights?id=6205 Exemption u/s 54F – Capital Gain - The case of Leena J Shah (2005 (11) TMI 386 - ITAT AHMEDABAD), and not that of Prema P. Shah (2005 (11) TMI 182 - ITAT BOMBAY-J), should be followed for deciding the issue related to Section 54F. - AT Highlights Income Tax Tue, 11 Dec 2012 17:09:55 +0530 https://www.taxtmi.com/highlights?id=6205