https://www.taxtmi.com/caselaws?id=372560 The Tribunal dismissed the appeal, holding that the assessee is not entitled to the benefit of Section 54F for the investment made in purchasing the land prior to one year from the sale of the capital asset. The purchase of the land did not fall within any of the categories under Section 54F that would allow the exemption. The appeal of the assessee was dismissed on 21st December 2018. en-us Fri, 21 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372560 The Tribunal dismissed the appeal, holding that the assessee is not entitled to the benefit of Section 54F for the investment made in purchasing the land prior to one year from the sale of the capital asset. The purchase of the land did not fall within any of the categories under Section 54F that would allow the exemption. The appeal of the assessee was dismissed on 21st December 2018. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372560