https://www.taxtmi.com/caselaws?id=408773 The ITAT partly allowed the appeals, directing the AO to verify the allotment of flats to the assessee and recompute the capital gain. The assessee must provide necessary documentation to substantiate the claim under Section 54F. Proper verification of the number of residential units allotted is crucial to determine eligibility for exemption under Section 54F. en-us Fri, 18 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408773 The ITAT partly allowed the appeals, directing the AO to verify the allotment of flats to the assessee and recompute the capital gain. The assessee must provide necessary documentation to substantiate the claim under Section 54F. Proper verification of the number of residential units allotted is crucial to determine eligibility for exemption under Section 54F. Case-Laws Income Tax Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408773