https://www.taxtmi.com/caselaws?id=420310 The Tribunal upheld the denial of exemption u/s.54 for purchasing a property in the son's name, following the precedent set by the jurisdictional High Court. The decision emphasized the importance of adhering to binding precedents in tax matters, even in the presence of conflicting views from other High Courts. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 08:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420310 The Tribunal upheld the denial of exemption u/s.54 for purchasing a property in the son's name, following the precedent set by the jurisdictional High Court. The decision emphasized the importance of adhering to binding precedents in tax matters, even in the presence of conflicting views from other High Courts. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420310