A Mumbai woman sold two flats gifted by her husband for Rs six crore. She did not pay income tax on the sale as she claimed Section 54 Long Term Capital Gains (LTCG) exemption. The Income Tax Appellate Tribunal (ITAT) Mumbai ruled in her favor. The flats were originally bought by her husband for Rupees fifty-one lakh. She reinvested the sale money in another property owned by her husband.