Section 2(22)(e) & 54F of the Income Tax Act, 1961 – Capital gains – Exemption– Assessee entitled to exemption as there was transfer of Capital asset and purchase or construction of residential property was within specified time and genuineness of transaction was not in dispute – Lalitkumar Kesarimal Jain vs. Deputy Commissioner of income tax [2020] 77 ITR (trib) 394 (Pune)