https://www.taxtmi.com/caselaws?id=430691 The Tribunal overturned the lower authorities' decision to disallow the section 54 deduction claim of Rs.77,48,507, holding that the assessee complied with the eligibility criteria. The Tribunal considered the detailed payment schedule, possession conditions, and bank statement as crucial evidence, ruling in favor of the assessee and allowing the appeal against the CIT(A), Pune-3's order for AY 2013-14. en-us Wed, 23 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 08:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430691 The Tribunal overturned the lower authorities' decision to disallow the section 54 deduction claim of Rs.77,48,507, holding that the assessee complied with the eligibility criteria. The Tribunal considered the detailed payment schedule, possession conditions, and bank statement as crucial evidence, ruling in favor of the assessee and allowing the appeal against the CIT(A), Pune-3's order for AY 2013-14. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430691