https://www.taxtmi.com/caselaws?id=247463 The ITAT Hyderabad allowed the appeals of the assessees for statistical purposes, setting aside the CIT(A)'s orders and remitting the matters back to the Assessing Officer for reevaluation. The Tribunal emphasized the importance of proper evidence to support the claim for deduction under S.54F of the Income-tax Act and directed the Assessing Officer to conduct a fresh examination, ensuring the assessees provide necessary proof of construction completion within the specified time frame. en-us Tue, 29 Apr 2014 00:00:00 +0530 Fri, 09 May 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247463 The ITAT Hyderabad allowed the appeals of the assessees for statistical purposes, setting aside the CIT(A)'s orders and remitting the matters back to the Assessing Officer for reevaluation. The Tribunal emphasized the importance of proper evidence to support the claim for deduction under S.54F of the Income-tax Act and directed the Assessing Officer to conduct a fresh examination, ensuring the assessees provide necessary proof of construction completion within the specified time frame. Case-Laws Income Tax Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247463