https://www.taxtmi.com/caselaws?id=341372 The Tribunal upheld the CIT(A)'s order, granting the assessee the benefit of deductions under sections 54 and 54F for the investment in the combined residential unit. The appeal filed by the Revenue was dismissed. The Tribunal emphasized the importance of a liberal interpretation of beneficial provisions and the need for thorough and relevant enquiries by the AO. en-us Wed, 11 Jan 2017 00:00:00 +0530 Fri, 07 Apr 2017 08:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341372 The Tribunal upheld the CIT(A)'s order, granting the assessee the benefit of deductions under sections 54 and 54F for the investment in the combined residential unit. The appeal filed by the Revenue was dismissed. The Tribunal emphasized the importance of a liberal interpretation of beneficial provisions and the need for thorough and relevant enquiries by the AO. Case-Laws Income Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341372