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    <title>Assessee&#039;s Claim Disallowed u/s 54F Due to No Capital Gain Offered for Taxation Despite Missing Section Reference.</title>
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    <description>Disallowance u/s 54F - assessee not offered any capital gain for taxation - mere non-reference about specific section under which the assessee is making claim cannot be a reason to disallow the claim of the assessee.</description>
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      <description>Disallowance u/s 54F - assessee not offered any capital gain for taxation - mere non-reference about specific section under which the assessee is making claim cannot be a reason to disallow the claim of the assessee.</description>
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