https://www.taxtmi.com/caselaws?id=287710 The tribunal upheld the CIT(A)'s decision, dismissing the appeal and confirming that the assessee was not eligible for the deduction under section 54F for both properties purchased. The tribunal emphasized the applicability of the amended provisions of section 54F and the proviso (a)(ii) to section 54F(1) in disallowing the deduction. en-us Thu, 25 Jul 2019 00:00:00 +0530 Tue, 28 Apr 2020 22:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287710 The tribunal upheld the CIT(A)'s decision, dismissing the appeal and confirming that the assessee was not eligible for the deduction under section 54F for both properties purchased. The tribunal emphasized the applicability of the amended provisions of section 54F and the proviso (a)(ii) to section 54F(1) in disallowing the deduction. Case-Laws Income Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287710