https://www.taxtmi.com/highlights?id=17040 Exemption u/s 54EC and 54F - LTCG - Merely because the original site which was allotted was cancelled, yet another site was allotted and the said site was also cancelled and thereafter the present site was allotted, in law - would make no difference - HC en-us Fri, 31 Jan 2014 13:01:02 +0530 Fri, 31 Jan 2014 13:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17040 Exemption u/s 54EC and 54F - LTCG - Merely because the original site which was allotted was cancelled, yet another site was allotted and the said site was also cancelled and thereafter the present site was allotted, in law - would make no difference - HC Highlights Income Tax Fri, 31 Jan 2014 13:01:02 +0530 https://www.taxtmi.com/highlights?id=17040