https://www.taxtmi.com/caselaws?id=436083 The Tribunal allowed the appeal, emphasizing the importance of the end utilization of the net sale consideration as per section 54F of the Income Tax Act. The order under section 263 was quashed, considering the beneficial nature of section 54F and following judicial precedents and case laws referred to by the assessee. [Judgment Date: 31st March, 2023] en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436083 The Tribunal allowed the appeal, emphasizing the importance of the end utilization of the net sale consideration as per section 54F of the Income Tax Act. The order under section 263 was quashed, considering the beneficial nature of section 54F and following judicial precedents and case laws referred to by the assessee. [Judgment Date: 31st March, 2023] Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436083