High Court  held that not only cost of construction of new property incurred after sale of old property would be eligible for exemption under section 54(1), but also cost of land on which new property was constructed, even if such land had been purchased three years prior to sale of old property. SLP of revenue  is  dismissed, since tax amount involved in instant case was less than Rs. 2 crores, in view of Circular no. 17 of 2019, dated 8-8-2019. (AY. 2010-11)