"dilemma" exemption under section 54 and 54 gb .

the law doesn't say any think clearly on this and in section 54GB its says that entire sales proceed is utilizing in buying equity share of a new co with money been used in purchasing new plant and machinery and unutilize funds is depoisted in CGAS account and must be used in 1 year time for the date of purchase share in the company.

i have attach pages from ICAI direct tax book chapter capital gain and have highlighted that also.

i know ICAI is not a great sources of reference i hope if someone can check with the actual law or have FAQs form department regarding this it will a great contribution.

looking forward for valuable discussion 

thanks to everyone in advance.