High Court: Taxpayers can claim Section 54 LTCG benefits without completing or occupying a new house. Intent is enough.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LTCG - in order to get the benefit u/s 54 of the Income Tax, the assessee need not complete the construction of the house and occupy the same - HC....