https://www.taxtmi.com/caselaws?id=33675 The High Court upheld the Tribunal's decision, dismissing the appeal challenging the denial of deduction under section 54F of the Income-tax Act, 1961. The Court found that no residential house was constructed within the required timeframe, leading to the rejection of the appeal. The lack of evidence supporting the construction claim resulted in the Court emphasizing the absence of questions of law, ultimately leading to the appeal's dismissal. en-us Mon, 30 Jul 2007 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33675 The High Court upheld the Tribunal's decision, dismissing the appeal challenging the denial of deduction under section 54F of the Income-tax Act, 1961. The Court found that no residential house was constructed within the required timeframe, leading to the rejection of the appeal. The lack of evidence supporting the construction claim resulted in the Court emphasizing the absence of questions of law, ultimately leading to the appeal's dismissal. Case-Laws Income Tax Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33675