https://www.taxtmi.com/highlights?id=44299 Exemption u/s 54 - LTCG - Since the construction was admittedly in progress, it may not be fit for human habitation as claimed by the Revenue authorities. But, the fact is that the assessee has invested the entire capital gain in purchasing the land and to construct the building, which is not in dispute. en-us Mon, 04 Feb 2019 09:11:51 +0530 Mon, 04 Feb 2019 09:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44299 Exemption u/s 54 - LTCG - Since the construction was admittedly in progress, it may not be fit for human habitation as claimed by the Revenue authorities. But, the fact is that the assessee has invested the entire capital gain in purchasing the land and to construct the building, which is not in dispute. Highlights Income Tax Mon, 04 Feb 2019 09:11:51 +0530 https://www.taxtmi.com/highlights?id=44299