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2007 (7) TMI 294 - PUNJAB AND HARYANA HIGH COURTExemption u/s 54F - Investment of capital gins in residential house - no residential house was constructed by the assessee-appellant within a period of three years from the date of declaration of capital gain on April 22, 1997 - onus to prove to succeed in availing of the exemption was obviously on the assessee which was never discharged as he did not furnish evidence to prove the construction of the house before April 22, 2000 – assessee’s claim of deduction u/s 54F, rejected
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