https://www.taxtmi.com/caselaws?id=437773 The Tribunal allowed the appeal, overturning the CIT(A)'s decision to disallow deduction u/s 54F, citing that payments were made within the prescribed period and completion of construction within 3 years is not mandatory. The Tribunal also reversed the enhancement of income and disallowance of expenses, noting factual inaccuracies and the availability of evidence. The appeal was granted on 12/05/2023. en-us Fri, 12 May 2023 00:00:00 +0530 Mon, 15 May 2023 08:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437773 The Tribunal allowed the appeal, overturning the CIT(A)'s decision to disallow deduction u/s 54F, citing that payments were made within the prescribed period and completion of construction within 3 years is not mandatory. The Tribunal also reversed the enhancement of income and disallowance of expenses, noting factual inaccuracies and the availability of evidence. The appeal was granted on 12/05/2023. Case-Laws Income Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437773