https://www.taxtmi.com/caselaws?id=184379 The Tribunal allowed the appeal filed by the Revenue, stating that to claim deduction under section 54, the assessee must make the investment within the due date of filing the return under section 139(1), which the assessee failed to do. Therefore, the assessee is not entitled to deduction under section 54 of the Income Tax Act. en-us Fri, 21 Nov 2014 00:00:00 +0530 Thu, 07 Jul 2016 11:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184379 The Tribunal allowed the appeal filed by the Revenue, stating that to claim deduction under section 54, the assessee must make the investment within the due date of filing the return under section 139(1), which the assessee failed to do. Therefore, the assessee is not entitled to deduction under section 54 of the Income Tax Act. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184379