Income Tax - LTCG - Deduction u/s 54F - whether the assessee herein has...

Income Tax

LTCG - Deduction u/s 54F - whether the assessee herein has actually constructed any residential house within the meaning, object and time laid down u/s. 54F of the Act, the material on record does not suggest any construction of the house in terms of section 54F? - there was no evidence in support of the fact that there was actually any construction within the stipulated time as per section 54F - benefit of exemption denied - AT

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