2018 (7) TMI 1694

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... laim u/s 54F as the assessee was having more than one residential house as on date of transfer of the original asset - merely an agreement or booking of flat is not the property ownership, it is only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... OR For the Respondent(s) : None ORDER Delay condoned. The Special Leave Petition is dismissed on the ground of low tax effect leaving the question of law open. Pending applications .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X