https://www.taxtmi.com/caselaws?id=440400 The Tribunal dismissed the claim regarding the disallowance of the cost of improvement due to insufficient evidence. However, it allowed the deduction under Section 54F for the entire land and constructed residential unit, directing the AO to grant the deduction. The appeal was partly allowed in favor of the assessee. en-us Fri, 14 Jul 2023 00:00:00 +0530 Mon, 17 Jul 2023 22:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440400 The Tribunal dismissed the claim regarding the disallowance of the cost of improvement due to insufficient evidence. However, it allowed the deduction under Section 54F for the entire land and constructed residential unit, directing the AO to grant the deduction. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440400