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    <title>Section 54 Exemption Allowed for Overseas Residential Investments in Assessment Year 2010-2011 Before 2014 Amendment.</title>
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    <description>Exemption u/s.54 - investment made in residential house situated outside India - the assessment year under consideration is 2010-2011 i.e. much prior to the amendment so brought in Finance (No.2) Bill, 2014. There is no reason to decline exemption u/s.54 during the A.Y.2010-11 - AT</description>
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      <description>Exemption u/s.54 - investment made in residential house situated outside India - the assessment year under consideration is 2010-2011 i.e. much prior to the amendment so brought in Finance (No.2) Bill, 2014. There is no reason to decline exemption u/s.54 during the A.Y.2010-11 - AT</description>
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