Purchase of semi-finished flat to be treated as purchase of property for construction for sec. 54 claim

IT: Where assessee having sold residential property, utilised sale consideration for booking a semi-finished flat with a builder by periodic payment of instalments and assessee had to carry out internal fit-outs to make said flat liveable on its own, same was to be treated as case of construction of property and not purchase of property for claiming exemption under section 54

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