https://www.taxtmi.com/caselaws?id=428144 The Tribunal allowed the appeal, granting the deduction under section 54F for the investment made within the extended period under section 139(4) and permitting the deduction for renovation and brokerage expenses based on the evidence provided. The judgment emphasized a liberal interpretation of beneficial provisions and the importance of substantiating claims with adequate evidence. en-us Wed, 21 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428144 The Tribunal allowed the appeal, granting the deduction under section 54F for the investment made within the extended period under section 139(4) and permitting the deduction for renovation and brokerage expenses based on the evidence provided. The judgment emphasized a liberal interpretation of beneficial provisions and the importance of substantiating claims with adequate evidence. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428144