https://www.taxtmi.com/caselaws?id=195100 The tribunal partially allowed the appeal, directing the Assessing Officer to verify the construction of the residential building within the stipulated period and grant the exemption under Section 54F. The tribunal emphasized the importance of considering the extended due date under Section 139(4) for compliance with Section 54F and corrected the incorrect application of the cost inflation index by the Assessing Officer. en-us Fri, 20 Jan 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195100 The tribunal partially allowed the appeal, directing the Assessing Officer to verify the construction of the residential building within the stipulated period and grant the exemption under Section 54F. The tribunal emphasized the importance of considering the extended due date under Section 139(4) for compliance with Section 54F and corrected the incorrect application of the cost inflation index by the Assessing Officer. Case-Laws Income Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195100