https://www.taxtmi.com/caselaws?id=431679 The tribunal allowed the appeal of the assessee, upholding their claim for deduction under Section 54 of the Income Tax Act. The decision was based on the timely payments made for the new property and the documentary evidence submitted regarding the delay in possession by the builder. The tribunal interpreted that the appellant met the conditions outlined in Section 54F, making them eligible for the benefit under the Act. en-us Fri, 16 Dec 2022 00:00:00 +0530 Mon, 19 Dec 2022 09:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431679 The tribunal allowed the appeal of the assessee, upholding their claim for deduction under Section 54 of the Income Tax Act. The decision was based on the timely payments made for the new property and the documentary evidence submitted regarding the delay in possession by the builder. The tribunal interpreted that the appellant met the conditions outlined in Section 54F, making them eligible for the benefit under the Act. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431679