https://www.taxtmi.com/caselaws?id=778338 ITAT allowed the appeal for statistical purposes, setting aside the denial of exemption under s.54F and directing one final opportunity for the assessee to produce documentary evidence. The tribunal found non-production was due to circumstances beyond the assessee's control and noted no advantage would be gained by withholding documents; it ordered the matter be decided on merits upon submission of the outstanding evidence. en-us Thu, 16 Jan 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778338 ITAT allowed the appeal for statistical purposes, setting aside the denial of exemption under s.54F and directing one final opportunity for the assessee to produce documentary evidence. The tribunal found non-production was due to circumstances beyond the assessee's control and noted no advantage would be gained by withholding documents; it ordered the matter be decided on merits upon submission of the outstanding evidence. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778338