https://www.taxtmi.com/caselaws?id=328934 The High Court upheld the Tribunal's decision, emphasizing the liberal interpretation of Section 54F of the Income Tax Act to promote investments in residential properties, even if construction completion extends beyond the specified time frame. The judgment reaffirmed the importance of the investment in a residential property for claiming exemptions under the Act, highlighting the beneficial nature of such provisions. en-us Mon, 15 Feb 2016 00:00:00 +0530 Sat, 18 Jul 2026 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328934 The High Court upheld the Tribunal's decision, emphasizing the liberal interpretation of Section 54F of the Income Tax Act to promote investments in residential properties, even if construction completion extends beyond the specified time frame. The judgment reaffirmed the importance of the investment in a residential property for claiming exemptions under the Act, highlighting the beneficial nature of such provisions. Case-Laws Income Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328934