https://www.taxtmi.com/caselaws?id=215055 The Tribunal allowed the appeal, directing the Assessing Officer to reevaluate the deduction eligibility based on the amount invested before the return filing date, in accordance with Sec. 54F(4). The Tribunal emphasized the importance of utilizing the investment amount for the new residential property before the return filing date, aligning with the P&H High Court's interpretation of section 139. en-us Fri, 15 Jun 2012 00:00:00 +0530 Sat, 23 Apr 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215055 The Tribunal allowed the appeal, directing the Assessing Officer to reevaluate the deduction eligibility based on the amount invested before the return filing date, in accordance with Sec. 54F(4). The Tribunal emphasized the importance of utilizing the investment amount for the new residential property before the return filing date, aligning with the P&H High Court's interpretation of section 139. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215055