https://www.taxtmi.com/caselaws?id=431539 The Tribunal dismissed the appeal as the assessee failed to meet the statutory requirements for exemption under Section 54. The investments in plots without necessary approvals and the lack of construction activity did not fulfill the conditions for exemption. The order was pronounced on 14th December 2022. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 10:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431539 The Tribunal dismissed the appeal as the assessee failed to meet the statutory requirements for exemption under Section 54. The investments in plots without necessary approvals and the lack of construction activity did not fulfill the conditions for exemption. The order was pronounced on 14th December 2022. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431539