The assessee sold certain property and earned long term capital gain. In the return of income, the assessee claimed deduction under section 54 and 54EC of the Act. The assessee also made a claim under section 54F before the CIT(A). Held that there is no bar that deduction cannot be claimed under section 54 and 54F on the sale of a single property as long as there is no double claim on the same amount. Further, the fact that claim under section 54F was made before the CIT(A) for the first time will not disentitle the assessee as long as the claim is sustainable in law. (AY. 2013-14)