https://www.taxtmi.com/caselaws?id=434651 The Tribunal remanded the case back to the assessing officer for reexamination due to discrepancies in the findings regarding the denial of the claim under section 54 for the construction of a residential house. The appellant provided evidence such as construction agreements and bills, while authorities questioned the lack of on-site proof. The Tribunal emphasized the need for a thorough review of evidence for a fair determination of the claim. en-us Wed, 15 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434651 The Tribunal remanded the case back to the assessing officer for reexamination due to discrepancies in the findings regarding the denial of the claim under section 54 for the construction of a residential house. The appellant provided evidence such as construction agreements and bills, while authorities questioned the lack of on-site proof. The Tribunal emphasized the need for a thorough review of evidence for a fair determination of the claim. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434651