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    <title>2018 (3) TMI 1098 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal of the assessee, holding that they were eligible for deduction under Section 54F for the investment in the house purchased. It determined that the two adjacent properties should be treated as a single residential unit, and the failure to deposit the amount in the Capital Gain Account Scheme did not disqualify the deduction as long as the investment was made within the specified period. The order was pronounced in open court on 13/03/2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357395</link>
      <description>The Tribunal allowed the appeal of the assessee, holding that they were eligible for deduction under Section 54F for the investment in the house purchased. It determined that the two adjacent properties should be treated as a single residential unit, and the failure to deposit the amount in the Capital Gain Account Scheme did not disqualify the deduction as long as the investment was made within the specified period. The order was pronounced in open court on 13/03/2018.</description>
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      <pubDate>Tue, 13 Mar 2018 00:00:00 +0530</pubDate>
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