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    <title>Exemption for Long-Term Capital Gains Granted Despite Delay in Flat Possession Due to Developer&#039;s Fault, Section 54.</title>
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    <description>Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond the control of the assessee - exemption is allowable</description>
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