https://www.taxtmi.com/caselaws?id=428923 The Tribunal partly allowed the appeal, upholding the classification of the land as a capital asset but remanding the issue of deduction under section 54F back to the Assessing Officer for fresh consideration. The Tribunal also condoned the delay in filing the appeal, allowing it to be heard on merits. en-us Thu, 22 Sep 2022 00:00:00 +0530 Fri, 14 Oct 2022 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428923 The Tribunal partly allowed the appeal, upholding the classification of the land as a capital asset but remanding the issue of deduction under section 54F back to the Assessing Officer for fresh consideration. The Tribunal also condoned the delay in filing the appeal, allowing it to be heard on merits. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428923