https://www.taxtmi.com/caselaws?id=388660 The court confirmed the Assessing Officer's decision to deny exemption under section 54F due to the assessee's failure to provide evidence supporting ownership of only one residential house. The CIT(A) upheld the denial, emphasizing the lack of substantiated proof and dismissed the appeal, as the assessee did not meet the conditions for claiming the exemption. The ITAT affirmed the decisions, highlighting the absence of documentation or proof regarding ownership and possession of residential properties, leading to the dismissal of the appeal. en-us Wed, 12 Jun 2019 00:00:00 +0530 Wed, 20 Nov 2019 11:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388660 The court confirmed the Assessing Officer's decision to deny exemption under section 54F due to the assessee's failure to provide evidence supporting ownership of only one residential house. The CIT(A) upheld the denial, emphasizing the lack of substantiated proof and dismissed the appeal, as the assessee did not meet the conditions for claiming the exemption. The ITAT affirmed the decisions, highlighting the absence of documentation or proof regarding ownership and possession of residential properties, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388660