https://www.taxtmi.com/caselaws?id=437071 Entitlement to Section 54F relief depended on whether the residential purchase was completed within the statutory period and whether payments made to the builder, the later registration, and the possession record established a qualifying acquisition. The Tribunal noted that the full transaction trail had not been adequately examined and remanded the issue for fresh consideration. It also held that the assessee's compliance with the condition of not owning more than one residential house required a fresh factual enquiry because the nature of certain properties, supported by municipal, SRO, and GST records, had not been conclusively determined. The assessment-related questions were sent back for de novo examination. en-us Mon, 20 Mar 2023 00:00:00 +0530 Thu, 27 Apr 2023 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437071 Entitlement to Section 54F relief depended on whether the residential purchase was completed within the statutory period and whether payments made to the builder, the later registration, and the possession record established a qualifying acquisition. The Tribunal noted that the full transaction trail had not been adequately examined and remanded the issue for fresh consideration. It also held that the assessee's compliance with the condition of not owning more than one residential house required a fresh factual enquiry because the nature of certain properties, supported by municipal, SRO, and GST records, had not been conclusively determined. The assessment-related questions were sent back for de novo examination. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437071