High Court: Taxpayer Eligible for Section 54F Exemption Despite Incomplete Property Construction, Can Claim Capital Gains Benefit.

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....Exemption from capital gains u/s 54F - merely because the construction was not complete in all respects or such building is yet to be completed fully or the building not being in a fit condition for being occupied, would by itself not be a ground for the assessee to be denied the benefit under Section 54F of the Act. - HC....