TMI BlogLTCG - exemption u/s. 54 - purchase of new residential property - though the agreement to sell is not...LTCG - exemption u/s. 54 - purchase of new residential property - though the agreement to sell is not registered, the vendee can seek decree of specific performance on the basis of unregistered agreement to sell - benefit of exemption allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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