https://www.taxtmi.com/caselaws?id=118176 The ITAT overturned the CIT(A)'s disallowances, allowing the assessee's appeal. It found no restriction on claiming a deduction for the same property under section 54F, provided the conditions are met within the specified timeframe. Additionally, the ITAT accepted the evidence for the interest payment, allowing the deduction against rental income. en-us Wed, 14 Jun 2006 00:00:00 +0530 Wed, 13 Mar 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118176 The ITAT overturned the CIT(A)'s disallowances, allowing the assessee's appeal. It found no restriction on claiming a deduction for the same property under section 54F, provided the conditions are met within the specified timeframe. Additionally, the ITAT accepted the evidence for the interest payment, allowing the deduction against rental income. Case-Laws Income Tax Wed, 14 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118176