Section 54F Deduction: Agreement Date, Not Full Payment, Determines Eligibility; Revenue's Appeal Dismissed.

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....Deduction u/s 54F - flat purchased “within a period of one year before” as contemplated under section 54F - For the purpose of section 54F of the Act, the date of sale is the date of agreement to sell and not when the full and final consideration is received by the seller. - Revenue appeal dismissed - AT....