https://www.taxtmi.com/caselaws?id=30187 HC held that completion of construction within the statutory period is not mandatory to claim exemption under s.54F where the assessee invested the entire capital gain in purchase of land within the stipulated time. Tribunal's finding that the assessee was entitled to exemption was affirmed, and revenue's appeals were dismissed. en-us Tue, 17 Jun 2008 00:00:00 +0530 Mon, 08 Sep 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30187 HC held that completion of construction within the statutory period is not mandatory to claim exemption under s.54F where the assessee invested the entire capital gain in purchase of land within the stipulated time. Tribunal's finding that the assessee was entitled to exemption was affirmed, and revenue's appeals were dismissed. Case-Laws Income Tax Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30187