https://www.taxtmi.com/caselaws?id=422105 The Tribunal dismissed the appeal, upholding the denial of exemption u/s.54 of the Income-tax Act, 1961, as the new property was registered in the name of the assessee's wife. The decision was based on the binding nature of the jurisdictional High Court's interpretation, despite conflicting views from other High Courts. en-us Wed, 04 May 2022 00:00:00 +0530 Sat, 07 May 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422105 The Tribunal dismissed the appeal, upholding the denial of exemption u/s.54 of the Income-tax Act, 1961, as the new property was registered in the name of the assessee's wife. The decision was based on the binding nature of the jurisdictional High Court's interpretation, despite conflicting views from other High Courts. Case-Laws Income Tax Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422105