https://www.taxtmi.com/highlights?id=46142 Deduction u/s 54/54F - assessee has not acquired the ownership rights in the new property but merely acquired tenancy right which could not be equated with ownership rights - conditions of Section 54/54F is to purchase or construct the new property within the specified time - deduction denied on acquisition of tenancy right en-us Sat, 27 Apr 2019 06:37:25 +0530 Sat, 27 Apr 2019 06:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46142 Deduction u/s 54/54F - assessee has not acquired the ownership rights in the new property but merely acquired tenancy right which could not be equated with ownership rights - conditions of Section 54/54F is to purchase or construct the new property within the specified time - deduction denied on acquisition of tenancy right Highlights Income Tax Sat, 27 Apr 2019 06:37:25 +0530 https://www.taxtmi.com/highlights?id=46142