https://www.taxtmi.com/caselaws?id=373113 The Tribunal allowed the appeal, directing the AO to verify the additional investment of Rs. 8,34,000 made before property registration and grant full exemption under Section 54F, considering unavoidable delays. The decision emphasized the importance of payment date over registration for claiming exemption, aligning with judicial precedents and recognizing the assessee's genuine intention to invest in a new property. en-us Tue, 01 Jan 2019 00:00:00 +0530 Mon, 07 Jan 2019 12:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373113 The Tribunal allowed the appeal, directing the AO to verify the additional investment of Rs. 8,34,000 made before property registration and grant full exemption under Section 54F, considering unavoidable delays. The decision emphasized the importance of payment date over registration for claiming exemption, aligning with judicial precedents and recognizing the assessee's genuine intention to invest in a new property. Case-Laws Income Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373113