Taxpayer Wins Capital Gains Exemption u/s 54 Despite Delay in Formal Possession of New Flat.

Exemption u/s 54 - capital gains - acquiring substantial domain over the new flat within the specified period, the assessee could be said to have complied with requirement of section 54 and merely because possession of the Flat was not handed over to the assessee within the specified period the said benefit could not be denied. - AT .....

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