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).

S.54F exemption is available on house constructed on agricultural land

Om Prakash Goyal IT APPEAL NO. 647 (JP) OF 2011 FEBRUARY 2, 2012 ITAT JAIPUR

S.54F exemption is available for house outside India also

Vinay Mishra (Banglore Tribunal) 12-10-2012 ITA 895/Bang/2012
Mrs. Prema P. Shah v. ITO [2006] 100 ITD 60 (Mum.
ITO v. Dr. Girish M. Shah in I. T. A. No. 3582/Mum/2009, dated 19-2-2010