In the result, the appeal of the assessee is allowed
disallow exemption under section 54F on same facts was not sustainable [In favour of assessee]. [2022] 138 taxmann.com 445 (Delhi - Trib.); SarojArora v/s ITO Section 54 of the Income-tax Act, 1961-Capital gains Profit on sale of property used for residence (One Residential housel Assessment year 2013-14 During year, assessee had received long term capital gain (LTCG