https://www.taxtmi.com/caselaws?id=427346 The Tribunal partially allowed the appeal, providing the assessee with relief by allowing certain deductions, restoring some issues for verification, and upholding partial disallowances made by the CIT(A). The Tribunal validated the claim for deduction under Section 54F, emphasizing compliance with the due date for filing returns. The decision showcased a meticulous analysis of facts, legal provisions, and precedent, resulting in a balanced resolution of the case. en-us Mon, 29 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 06:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427346 The Tribunal partially allowed the appeal, providing the assessee with relief by allowing certain deductions, restoring some issues for verification, and upholding partial disallowances made by the CIT(A). The Tribunal validated the claim for deduction under Section 54F, emphasizing compliance with the due date for filing returns. The decision showcased a meticulous analysis of facts, legal provisions, and precedent, resulting in a balanced resolution of the case. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427346