https://www.taxtmi.com/caselaws?id=297529 The ITAT allowed the deduction u/s. 54F to the assessee despite incomplete construction within the stipulated period, emphasizing the investment of the entire net consideration within the specified time frame. The issue of unconfirmed loans under section 68 was remitted back to the AO for fresh consideration, directing the assessee to provide necessary evidence regarding the identity, genuineness, and creditworthiness of the lenders. en-us Wed, 03 Feb 2021 00:00:00 +0530 Wed, 08 Sep 2021 20:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297529 The ITAT allowed the deduction u/s. 54F to the assessee despite incomplete construction within the stipulated period, emphasizing the investment of the entire net consideration within the specified time frame. The issue of unconfirmed loans under section 68 was remitted back to the AO for fresh consideration, directing the assessee to provide necessary evidence regarding the identity, genuineness, and creditworthiness of the lenders. Case-Laws Income Tax Wed, 03 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297529