Claiming Relief u/s 54F: Investment and Post-Dated Cheques Considered Despite Unutilized Capital Gain Account.

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....LTCG - Deduction u/s 54F - Assessee has failed to deposit the unutilized amount in the Capital Gain Account out of the total investible/exempted amount - Assessee has invested the amount - Unclreated post dated cheques - Merely because the sale deed had not been executed or that construction is not complete, and it is not such a watertight condition to be fulfilled and does not disentitle the assessee to claim section 54F relief. - AT....