https://www.taxtmi.com/caselaws?id=368101 The Tribunal allowed the appeal, granting the assessee the full Rs. 1 crore exemption under Section 54EC and the Rs. 14.45 lakh exemption under Section 54F. The Tribunal emphasized the importance of considering the date of cheque payment for Section 54EC and recognized the completion of residential construction for Section 54F, reversing the lower authorities' decisions. en-us Mon, 16 Jul 2018 00:00:00 +0530 Mon, 01 Oct 2018 09:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368101 The Tribunal allowed the appeal, granting the assessee the full Rs. 1 crore exemption under Section 54EC and the Rs. 14.45 lakh exemption under Section 54F. The Tribunal emphasized the importance of considering the date of cheque payment for Section 54EC and recognized the completion of residential construction for Section 54F, reversing the lower authorities' decisions. Case-Laws Income Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368101