https://www.taxtmi.com/caselaws?id=402695 The Tribunal allowed the assessee's appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the exemption under Sec. 54F of the Income Tax Act. It held that registration was not mandatory for exemption and confirmed entitlement for multiple residential flats, aligning with pre-amendment provisions and judicial precedents. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 30 Oct 2024 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402695 The Tribunal allowed the assessee's appeal, overturning the CIT(A)'s decision and directing the Assessing Officer to grant the exemption under Sec. 54F of the Income Tax Act. It held that registration was not mandatory for exemption and confirmed entitlement for multiple residential flats, aligning with pre-amendment provisions and judicial precedents. Case-Laws Income Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402695