https://www.taxtmi.com/highlights?id=80352 Assessee entitled to exemption u/s 54F/54 as possession of new house property acquired within one year before sale of original asset; crucial date for purchase is when possession and control given to purchaser, not legal transfer; mere allegation of fabricated document cannot be sustained without evidence; reliance on precedents of Shahzada Begum, Laxmichand Nagda, and T.N. Aravinda Reddy cases. en-us Mon, 12 Aug 2024 08:25:44 +0530 Mon, 12 Aug 2024 08:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80352 Assessee entitled to exemption u/s 54F/54 as possession of new house property acquired within one year before sale of original asset; crucial date for purchase is when possession and control given to purchaser, not legal transfer; mere allegation of fabricated document cannot be sustained without evidence; reliance on precedents of Shahzada Begum, Laxmichand Nagda, and T.N. Aravinda Reddy cases. Highlights Income Tax Mon, 12 Aug 2024 08:25:44 +0530 https://www.taxtmi.com/highlights?id=80352