https://www.taxtmi.com/caselaws?id=195229 The Tribunal upheld the assessee's entitlement to exemption under sections 54 and 54F of the Income-tax Act, emphasizing the registration date of the land and the intention to purchase a flat rather than self-construction. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision and citing relevant court decisions and Circular No.667. en-us Fri, 09 Jul 2010 00:00:00 +0530 Mon, 23 Oct 2017 16:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195229 The Tribunal upheld the assessee's entitlement to exemption under sections 54 and 54F of the Income-tax Act, emphasizing the registration date of the land and the intention to purchase a flat rather than self-construction. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision and citing relevant court decisions and Circular No.667. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195229