https://www.taxtmi.com/caselaws?id=434759 The Tribunal partly allowed the appeal by condoning the delay in filing the appeal due to the assessee's ill-health, granting exemption under Section 54 for the new residential property with multiple units, but upholding the denial of exemption under Section 54EC for fixed deposits. The decision was pronounced in Chennai on 28th February 2023. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 06 Apr 2026 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434759 The Tribunal partly allowed the appeal by condoning the delay in filing the appeal due to the assessee's ill-health, granting exemption under Section 54 for the new residential property with multiple units, but upholding the denial of exemption under Section 54EC for fixed deposits. The decision was pronounced in Chennai on 28th February 2023. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434759