https://www.taxtmi.com/caselaws?id=185644 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decision to allow the deduction under section 54F based on investments made before the due date of filing the return. The Tribunal emphasized that investments made before the filing date qualify for the deduction and directed the Assessing Officer to verify and allow the deduction accordingly. Previous judgments were cited to support the decision, and the Tribunal upheld the CIT(A)'s order regarding the timing of investments and eligibility for exemption under section 54F. en-us Thu, 31 Jan 2013 00:00:00 +0530 Mon, 22 Aug 2016 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185644 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decision to allow the deduction under section 54F based on investments made before the due date of filing the return. The Tribunal emphasized that investments made before the filing date qualify for the deduction and directed the Assessing Officer to verify and allow the deduction accordingly. Previous judgments were cited to support the decision, and the Tribunal upheld the CIT(A)'s order regarding the timing of investments and eligibility for exemption under section 54F. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185644