https://www.taxtmi.com/caselaws?id=255857 The Tribunal set aside the Commissioner's order under Section 263, restored the Assessing Officer's original order allowing the exemption under Section 54F, and allowed the assessee's appeal. The Tribunal held that the construction of multiple residential units within a single building qualifies for deduction under Section 54F, and the Commissioner was not justified in revising the Assessing Officer's order on this issue. en-us Tue, 30 Dec 2014 00:00:00 +0530 Thu, 29 Jan 2015 06:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255857 The Tribunal set aside the Commissioner's order under Section 263, restored the Assessing Officer's original order allowing the exemption under Section 54F, and allowed the assessee's appeal. The Tribunal held that the construction of multiple residential units within a single building qualifies for deduction under Section 54F, and the Commissioner was not justified in revising the Assessing Officer's order on this issue. Case-Laws Income Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255857