https://www.taxtmi.com/caselaws?id=360450 The Tribunal upheld the CIT(A)'s decision to grant deduction under section 54 of the Act to the assessee. The Tribunal emphasized that compliance with section 54 was based on the completion date of the property, aligning with legal interpretations and precedents. The Revenue's appeal was dismissed, affirming the allowance of the deduction by the CIT(A), considering the completion and possession dates of the property as per the conditions of section 54. en-us Mon, 14 May 2018 00:00:00 +0530 Thu, 17 May 2018 05:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360450 The Tribunal upheld the CIT(A)'s decision to grant deduction under section 54 of the Act to the assessee. The Tribunal emphasized that compliance with section 54 was based on the completion date of the property, aligning with legal interpretations and precedents. The Revenue's appeal was dismissed, affirming the allowance of the deduction by the CIT(A), considering the completion and possession dates of the property as per the conditions of section 54. Case-Laws Income Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360450