https://www.taxtmi.com/caselaws?id=10792 The High Court set aside the Tribunal's restricted remand and directed the Assessing Officer to reconsider the residential status of the building in Thodupuzha to determine the assessee's entitlement to the benefit under section 54F of the Income-tax Act. The Court allowed both the Revenue and the assessee to present arguments regarding the nature of the disputed building, leaving the final decision to the Assessing Officer based on the evidence provided by the parties. en-us Tue, 13 Jul 2004 00:00:00 +0530 Sat, 25 Jul 2009 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10792 The High Court set aside the Tribunal's restricted remand and directed the Assessing Officer to reconsider the residential status of the building in Thodupuzha to determine the assessee's entitlement to the benefit under section 54F of the Income-tax Act. The Court allowed both the Revenue and the assessee to present arguments regarding the nature of the disputed building, leaving the final decision to the Assessing Officer based on the evidence provided by the parties. Case-Laws Income Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10792