Section 54F of the Income Tax Act, 1961 — Capital gains — Exemption— Section 54F is very clear in respect of exemption being available to the assessee in respect of either purchase of residential property or construction of residential property within the period of limitation prescribed therein ,thus, there was no force in the argument advanced by the assessee regarding granting of exemption under  section 54F in respect of the entire land on which construction in respect of residential house as well as commercial building being nursing home have been done, therefore, AO was directed to consider all these aspects for the purpose of computing Exemption under section 54F and Capital gains payable by the assessee—Dr. Anjanaiah vs. Assistant Commissioner of income tax [2019] 75 ITR (trib) 315 (Bangalore)