https://www.taxtmi.com/caselaws?id=251234 The Tribunal upheld the addition of Rs. 25,00,000 based on the pro-note entry, confirming the total sale consideration at Rs. 1,65,00,000. However, it overturned the denial of exemption under Section 54, directing the AO to grant the exemption as the property contained a semi-finished residential structure. en-us Thu, 13 Feb 2014 00:00:00 +0530 Mon, 08 Sep 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251234 The Tribunal upheld the addition of Rs. 25,00,000 based on the pro-note entry, confirming the total sale consideration at Rs. 1,65,00,000. However, it overturned the denial of exemption under Section 54, directing the AO to grant the exemption as the property contained a semi-finished residential structure. Case-Laws Income Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251234