Date of Possession of Flat to be taken for Section 54F exemption

Shri Yogesh Jhingan Vs DCIT (Central) (ITAT Indore) Since the addition in the instant appeal crops out of the issue referred above pertaining to A.Y. 2008-09, we will have to examine the correctness of the claim made by the assessee u/s 54F of the Act for A.Y. 2008-09. As far as sale of land is concerned it was sold vide deed executed on 28.12.2007, placed at pages 12 to 19 of the paper book. The stamp used for registering the sale documents are dated 28.12.2007. Both the parties have signed before registering authorities on 28.12.2007. For sale of this land an agreement was entered on 06.12.2...