Assessee earned long term capital gains on sale of shares and claimed exemption under section 54F on basis that it had purchased a flat. The AO  held that share transaction took place on 17-8-2011 and assessee had entered into buyer agreement with dealer on 29-9-2009, held that purchase of flat was beyond period, accordingly, disallowed exemption u Tribunal held that since full consideration of flat was paid in 2012 and possession of flat was also taken in 2012, it was to held that new asset i.e., residential house, had been purchased within two years from date of transfer of original asset i.e., shares, and thus, assessee was entitled for benefit (AY. 2012-13)