https://www.taxtmi.com/caselaws?id=386263 The appeal was allowed by the Tribunal, with the delay in filing condoned due to the peculiar circumstances of the case. The assessee's eligibility for deduction under Section 54 for investments in multiple residential properties was upheld. The Tribunal interpreted "a residential house" to include multiple houses and clarified that the amendment restricting the deduction to one house did not apply to the relevant assessment year. en-us Wed, 11 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 07:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386263 The appeal was allowed by the Tribunal, with the delay in filing condoned due to the peculiar circumstances of the case. The assessee's eligibility for deduction under Section 54 for investments in multiple residential properties was upheld. The Tribunal interpreted "a residential house" to include multiple houses and clarified that the amendment restricting the deduction to one house did not apply to the relevant assessment year. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386263