Section 54 of the Income Tax Act, 1961 — Capital gains — Exemption — Assessee had claimed that it had utilised the disputed sum towards the cost of the additional construction within the period of three years from the date of Transfer and therefore,  if such contention were factually correct, the assessee had to be held to have satisfied the mandatory requirement under section 54(1) to get the deduction, thus, matter remanded to verify whether the sum was utilised by the assessee within the time stipulated under section 54(1) for the purpose of construction — Venkata Dilip Kumar vs. Commissioner of income tax [2019] 419 ITR 298 (Madras)