Held that the assessee was owning house on date of transfer is not entitle to benefit under S.54F.( AY.1998-99, 1999-2000 )
Arjun Malhotra v. CIT (2018) 403 ITR 354/ 166 DTR 235 / 255 Taxman 399/ 304 CTR 454 (Delhi) (HC)
S. 54F : Capital gains – Investment in a residential house – Assessee owning a house on date of transfer is not entitle to benefit under S.54F [ S.45]