https://www.taxtmi.com/caselaws?id=355454 The ITAT allowed the appeal, granting the appellant exemption u/s 54 for payments made towards the new house before the sale of the old property. The judgment emphasized the completion of construction within the stipulated period rather than the commencement date. The issue of depositing unutilized capital gain in the notified scheme was not explicitly addressed in the judgment. en-us Mon, 12 Feb 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355454 The ITAT allowed the appeal, granting the appellant exemption u/s 54 for payments made towards the new house before the sale of the old property. The judgment emphasized the completion of construction within the stipulated period rather than the commencement date. The issue of depositing unutilized capital gain in the notified scheme was not explicitly addressed in the judgment. Case-Laws Income Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355454