https://www.taxtmi.com/caselaws?id=257252 The Tribunal allowed the appellant's appeal regarding the denial of exemption under section 54 of the Income Tax Act, finding the existence of a qualifying residential structure. The Assessing Officer was directed to grant the exemption claimed. The Tribunal upheld the mandatory charging of interest under sections 234A, 234B, and 234C but instructed the Assessing Officer to recalculate the interest amounts in accordance with the order. en-us Thu, 31 Jul 2014 00:00:00 +0530 Sat, 07 Mar 2015 07:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257252 The Tribunal allowed the appellant's appeal regarding the denial of exemption under section 54 of the Income Tax Act, finding the existence of a qualifying residential structure. The Assessing Officer was directed to grant the exemption claimed. The Tribunal upheld the mandatory charging of interest under sections 234A, 234B, and 234C but instructed the Assessing Officer to recalculate the interest amounts in accordance with the order. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257252