https://www.taxtmi.com/caselaws?id=185377 The Tribunal upheld the CIT(A) decision, allowing the assessee to claim deduction u/s 54F despite being a part owner of multiple residential properties. The Revenue's appeal was dismissed based on the interpretation that partial ownership does not disqualify the assessee from availing the deduction under section 54F. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 10 Aug 2016 16:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185377 The Tribunal upheld the CIT(A) decision, allowing the assessee to claim deduction u/s 54F despite being a part owner of multiple residential properties. The Revenue's appeal was dismissed based on the interpretation that partial ownership does not disqualify the assessee from availing the deduction under section 54F. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185377