https://www.taxtmi.com/caselaws?id=247589 The Tribunal remitted the case back to the CIT (A) for a fresh examination as the revenue authorities did not adequately consider the evidence provided by the assessee regarding the timing and nature of the construction. The issue of whether the construction qualifies for deduction under Section 54F of the Income Tax Act was left unresolved. The appeal was allowed for statistical purposes, with the order pronounced in open court on 02.05.2014. en-us Fri, 02 May 2014 00:00:00 +0530 Fri, 16 May 2014 13:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247589 The Tribunal remitted the case back to the CIT (A) for a fresh examination as the revenue authorities did not adequately consider the evidence provided by the assessee regarding the timing and nature of the construction. The issue of whether the construction qualifies for deduction under Section 54F of the Income Tax Act was left unresolved. The appeal was allowed for statistical purposes, with the order pronounced in open court on 02.05.2014. Case-Laws Income Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247589