Need advice on capital gains tax in inherited/gifted property case (India)

My grandmother had a property which later went to my father through a will. My father then gifted that property to my mother. My mother sold the property in 2025 for around ₹30L and then gifted that amount to me, after which a new property was purchased in my name (around same value).

Now our CA is saying LTCG tax may apply on the sold property despite reinvestment.

Some more context:

• Original property was from 1990s
• Property may have been commercial on paper, but had a constructed house on it
• New property is residential and registered only in my name
• In the new registry, it is mentioned that the funds were gifted by my mother
• Sale proceeds were almost fully reinvested

Main confusion:

1. Can Section 54 / 54F exemption still be claimed if new property is in son’s name?
2. Would proper indexation significantly reduce LTCG here?
3. Anyone dealt with similar scrutiny/assessment cases?

Looking for practical experiences or relevant judgments before taking a final call. Thanks.