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    <title>Taxpayer Can Claim Relief u/s 54F for LTCG Despite Incomplete Construction or Missing Sale Deed.</title>
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    <description>Deduction / Exemption u/s 54F - LTCG - Merely because the sale deed had not been executed or that construction is not complete and it is not in a fit condition to be occupied does not disentitle the assessee to claim s. 54F relief</description>
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      <description>Deduction / Exemption u/s 54F - LTCG - Merely because the sale deed had not been executed or that construction is not complete and it is not in a fit condition to be occupied does not disentitle the assessee to claim s. 54F relief</description>
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