Tribunal held that in view of definition as mentioned in S. 2(47)(vi), transaction of perpetual lease agreement by which assessee took possession of property for unlimited period, has to be construed as purchase of property within meaning of S. 54F of the Act. Tribunal also held that even otherwise, in terms of S.  269UA(2)(iii)(f), acquisition of property by perpetual lease exceeding period of twelve years, has to be construed as purchase within meaning of S.  54F of the Act hence eligible for deduction. (AY. 2014-15)