Nilufer Sayed v. ITO (2021) 188 ITD 603 (Mum.)(Trib.)

S. 54 : Capital gains-Profit on sale of property used for residence More than one house-Prior to 1-4-2015-Eligible exemption. [S. 45]

Held that prior to 1-4-2015 the exemption is allowed for investment in more than one house. (AY. 2011-12)