https://www.taxtmi.com/caselaws?id=277118 The Tribunal allowed the appeal, holding that the assessee was entitled to deduction under Section 54F for all six flats obtained under the Joint Development Agreement. It emphasized that the amendment to Section 54F by the Finance (No.2) Act, 2014, was prospective and not applicable to the assessee's case for AY 2014-15. The Tribunal relied on judicial precedents from Karnataka and Madras High Courts to support its decision. en-us Wed, 25 Apr 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277118 The Tribunal allowed the appeal, holding that the assessee was entitled to deduction under Section 54F for all six flats obtained under the Joint Development Agreement. It emphasized that the amendment to Section 54F by the Finance (No.2) Act, 2014, was prospective and not applicable to the assessee's case for AY 2014-15. The Tribunal relied on judicial precedents from Karnataka and Madras High Courts to support its decision. Case-Laws Income Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277118