Section 54F Exemption: Individual vs. HUF Capacity in Long-Term Capital Gains Transactions and Eligibility for Relief.

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....Exemption u/s 54F - LTCG - transactions was done as a Karta of the HUF OR in his individual capacity - Revenue should equally allow the relief from such taxation where the assessee fulfills all required conditions except that the name in the purchase agreement is that of individual and not assessee HUF - AT....