https://www.taxtmi.com/caselaws?id=249952 The Tribunal allowed the appeal, emphasizing the importance of verifying the genuineness of certificates and granting deductions under section 54F based on valid documentation and evidence. The Tribunal found discrepancies in the Assessing Officer's order and shifted the burden to the AO to verify the certificate furnished by the Municipality, ultimately allowing the claim under section 54F for the construction of the residential house. en-us Fri, 02 May 2014 00:00:00 +0530 Tue, 29 Jul 2014 08:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249952 The Tribunal allowed the appeal, emphasizing the importance of verifying the genuineness of certificates and granting deductions under section 54F based on valid documentation and evidence. The Tribunal found discrepancies in the Assessing Officer's order and shifted the burden to the AO to verify the certificate furnished by the Municipality, ultimately allowing the claim under section 54F for the construction of the residential house. Case-Laws Income Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249952