https://www.taxtmi.com/caselaws?id=389879 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to allow the deduction under section 54 for the second flat. The Tribunal held that the appellant, despite mistakenly claiming deduction under section 54F, was entitled to the deduction under section 54 as both the transferred and received flats were residential. The claim for deduction under section 54F was dismissed as redundant. en-us Fri, 06 Dec 2019 00:00:00 +0530 Wed, 18 Dec 2019 15:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389879 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to allow the deduction under section 54 for the second flat. The Tribunal held that the appellant, despite mistakenly claiming deduction under section 54F, was entitled to the deduction under section 54 as both the transferred and received flats were residential. The claim for deduction under section 54F was dismissed as redundant. Case-Laws Income Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389879