Kayvanbhai Surendrabhai Huttheesingh v. ITO (2018) 63 ITR 17 (SN) (SMC)(Ahd) (Trib)

S. 54F : Capital gains – Investment in a residential house -Investment in new asset is greater than capital gains -Partly out of sale proceeds and partly with bank Loan —Exemption is available [ S.45 ]