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    <title>Taxpayer Wins: Section 54F Exemption Valid Even If Funds First Invested in Mutual Fund Before Home Purchase.</title>
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    <description>Entitlement to exemption u/s 54F - amount is not directly invested in purchasing of the villa - deposit of money by the assessee inter-alia in mutual fund prior to purchase of residential house albeit will not make any difference if the assessee had purchased the residential house within the time provided by the Act - Decided in favour of assessee.</description>
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      <description>Entitlement to exemption u/s 54F - amount is not directly invested in purchasing of the villa - deposit of money by the assessee inter-alia in mutual fund prior to purchase of residential house albeit will not make any difference if the assessee had purchased the residential house within the time provided by the Act - Decided in favour of assessee.</description>
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