https://www.taxtmi.com/caselaws?id=793646 Section 54F relief was available where sale consideration was effectively routed through an escrow arrangement towards a specifically allotted residential flat, even though registered conveyance and possession were delayed because of the builder dispute; the investment condition was satisfied in substance, and delay not attributable to the assessee did not defeat the claim. Relief was also available for amounts first deposited in the Capital Gains Accounts Scheme and then deposited with the High Court under interim directions, because the funds were timely applied towards the intended residential acquisition within the statutory period. The assessee's exemption claim under Section 54F was accepted in full, and the capital gains addition did not survive. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793646 Section 54F relief was available where sale consideration was effectively routed through an escrow arrangement towards a specifically allotted residential flat, even though registered conveyance and possession were delayed because of the builder dispute; the investment condition was satisfied in substance, and delay not attributable to the assessee did not defeat the claim. Relief was also available for amounts first deposited in the Capital Gains Accounts Scheme and then deposited with the High Court under interim directions, because the funds were timely applied towards the intended residential acquisition within the statutory period. The assessee's exemption claim under Section 54F was accepted in full, and the capital gains addition did not survive. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793646