https://www.taxtmi.com/caselaws?id=374525 The Tribunal allowed the appeal, directing the Assessing Officer to grant the exemption claimed under Section 54 of the Income-tax Act. The completion of construction was deemed to be in progress, meeting the statutory requirements for exemption despite the building not being fully completed. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 04 Feb 2019 07:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374525 The Tribunal allowed the appeal, directing the Assessing Officer to grant the exemption claimed under Section 54 of the Income-tax Act. The completion of construction was deemed to be in progress, meeting the statutory requirements for exemption despite the building not being fully completed. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374525