Sale consideration invested in construction of new house which remains incomplete after 3 years from date of transfer , still s. 54 F exemption shall be allowed

Smt. Usha Vaid ITAT AMRITSAR BENCH IT Appeal No. 98 (Asr.) of 2011 July 27, 2012
CIT v. Sardarmal Kothari [2008] 302 ITR 286

Mrs. Seetha Subramanian v. Asstt. CIT [1996] 59 ITD 94

Smt. Ranjit Sandhu v. Dy. CIT [2010] 133 TTJ 46 (Chd)(UO).