https://www.taxtmi.com/caselaws?id=290653 The Tribunal upheld the decisions of the ld. CIT(A) and AO, dismissing the appellant's appeal. The deduction under section 54F was only allowed for the residential house constructed on Plot No. 4, not on other plots. The Tribunal found that the appellant failed to prove that all four plots constituted a single unit. Additionally, the interest charges under sections 234B, 234C, and 234D were upheld as mandatory. The appeal was dismissed in its entirety on 13-02-2018. en-us Tue, 13 Feb 2018 00:00:00 +0530 Fri, 09 Oct 2020 10:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290653 The Tribunal upheld the decisions of the ld. CIT(A) and AO, dismissing the appellant's appeal. The deduction under section 54F was only allowed for the residential house constructed on Plot No. 4, not on other plots. The Tribunal found that the appellant failed to prove that all four plots constituted a single unit. Additionally, the interest charges under sections 234B, 234C, and 234D were upheld as mandatory. The appeal was dismissed in its entirety on 13-02-2018. Case-Laws Income Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290653