https://www.taxtmi.com/caselaws?id=361455 The ITAT allowed the appeal, overturning the denial of the deduction claimed under sections 54/54F of the Income Tax Act for the assessment year 2010-11. The appellant was directed to be granted the deduction under section 54F if all specified conditions were fulfilled, emphasizing the liberal construction of beneficial provisions like sections 54/54F. en-us Thu, 31 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 08:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361455 The ITAT allowed the appeal, overturning the denial of the deduction claimed under sections 54/54F of the Income Tax Act for the assessment year 2010-11. The appellant was directed to be granted the deduction under section 54F if all specified conditions were fulfilled, emphasizing the liberal construction of beneficial provisions like sections 54/54F. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361455