https://www.taxtmi.com/caselaws?id=374893 Deduction under section 54F was upheld where the sale consideration was deposited in the capital gains account scheme and then utilised within the prescribed time. The appellate finding that the statutory conditions were satisfied was not displaced by any contrary material from the revenue, so the deduction could not be denied. The assessee's relief was sustained and the revenue's challenge failed. en-us Thu, 07 Feb 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374893 Deduction under section 54F was upheld where the sale consideration was deposited in the capital gains account scheme and then utilised within the prescribed time. The appellate finding that the statutory conditions were satisfied was not displaced by any contrary material from the revenue, so the deduction could not be denied. The assessee's relief was sustained and the revenue's challenge failed. Case-Laws Income Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374893