https://www.taxtmi.com/caselaws?id=242639 The Tribunal allowed the Revenue's appeal, remitting the issue back to the Assessing Officer for reassessment. The decision highlighted the necessity of verifying ownership and compliance with section 54F before granting exemption. The Tribunal emphasized the importance of thorough examination and adherence to the law in determining the eligibility of the assessee for the claimed deduction. en-us Thu, 20 Jun 2013 00:00:00 +0530 Sun, 19 Jan 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242639 The Tribunal allowed the Revenue's appeal, remitting the issue back to the Assessing Officer for reassessment. The decision highlighted the necessity of verifying ownership and compliance with section 54F before granting exemption. The Tribunal emphasized the importance of thorough examination and adherence to the law in determining the eligibility of the assessee for the claimed deduction. Case-Laws Income Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242639