https://www.taxtmi.com/highlights?id=65959 Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to consider the claim of the assessee which was left half way by the Ld. AO. Then, upon going through order of ld. CIT(A) it can be observed that Ld. CIT(A) has meticulously examined the claim of deduction u/s 54 of the Act in terms of eligibility and quantum. - CIT(A) rightly deleted the additions - AT en-us Fri, 07 Oct 2022 13:10:41 +0530 Fri, 07 Oct 2022 13:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65959 Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to consider the claim of the assessee which was left half way by the Ld. AO. Then, upon going through order of ld. CIT(A) it can be observed that Ld. CIT(A) has meticulously examined the claim of deduction u/s 54 of the Act in terms of eligibility and quantum. - CIT(A) rightly deleted the additions - AT Highlights Income Tax Fri, 07 Oct 2022 13:10:41 +0530 https://www.taxtmi.com/highlights?id=65959