High Court: LTCG Exemptions Unaffected by Site Reallocation u/ss 54EC and 54F of Income Tax Act.
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....Exemption u/s 54EC and 54F - LTCG - Merely because the original site which was allotted was cancelled, yet another site was allotted and the said site was also cancelled and thereafter the present site was allotted, in law - would make no difference - HC....
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