https://www.taxtmi.com/caselaws?id=236763 The Tribunal dismissed all five appeals of the Revenue and all four Cross Objections of the assessee. It upheld the CIT(A)'s decisions, confirming that share application money does not fall under the purview of Section 2(22)(e) and that the exemption under Section 54F is applicable for investments in adjacent residential units used as a single residential house. en-us Wed, 20 Mar 2013 00:00:00 +0530 Sat, 07 Sep 2013 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236763 The Tribunal dismissed all five appeals of the Revenue and all four Cross Objections of the assessee. It upheld the CIT(A)'s decisions, confirming that share application money does not fall under the purview of Section 2(22)(e) and that the exemption under Section 54F is applicable for investments in adjacent residential units used as a single residential house. Case-Laws Income Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236763