https://www.taxtmi.com/caselaws?id=261807 The Tribunal remitted the issue of the Section 54F deduction back to the AO for fresh examination, requiring the assessee to provide evidence of construction expenses. The Tribunal upheld the CIT (A)'s deletion of additions related to commissions received in earlier years, as they were not linked to the current year's transactions. The Tribunal also upheld the deletion of the protective addition of Rs. 2.50 lakhs from M/s Mali Florex due to a lack of conclusive evidence. Assessee's appeals allowed for statistical purposes, while departmental appeals were dismissed. en-us Fri, 17 Jul 2015 00:00:00 +0530 Wed, 22 Jul 2015 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261807 The Tribunal remitted the issue of the Section 54F deduction back to the AO for fresh examination, requiring the assessee to provide evidence of construction expenses. The Tribunal upheld the CIT (A)'s deletion of additions related to commissions received in earlier years, as they were not linked to the current year's transactions. The Tribunal also upheld the deletion of the protective addition of Rs. 2.50 lakhs from M/s Mali Florex due to a lack of conclusive evidence. Assessee's appeals allowed for statistical purposes, while departmental appeals were dismissed. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261807