https://www.taxtmi.com/highlights?id=48268 Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed. en-us Tue, 30 Jul 2019 06:21:22 +0530 Tue, 30 Jul 2019 06:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48268 Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the handing over of the possession of the plot by the developer - assessee cannot be held responsible for not complying the law - Benefit of exemption allowed. Highlights Income Tax Tue, 30 Jul 2019 06:21:22 +0530 https://www.taxtmi.com/highlights?id=48268