https://www.taxtmi.com/caselaws?id=779012 ITAT DELHI - AT allowed the assessee benefit of exemption under s.54F, holding the AO's view that different floors constituted separate "residential houses" was flawed and that multiple floors of one building cannot be treated as distinct houses. The Tribunal directed grant of s.54F relief for the impugned year. On claimed construction costs, the Tribunal observed the assessee submitted additional evidence under Rule 46A to CIT(A) but CIT(A) made no finding on that specific ground; the issue was restored to CIT(A) for fresh consideration. en-us Tue, 23 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779012 ITAT DELHI - AT allowed the assessee benefit of exemption under s.54F, holding the AO's view that different floors constituted separate "residential houses" was flawed and that multiple floors of one building cannot be treated as distinct houses. The Tribunal directed grant of s.54F relief for the impugned year. On claimed construction costs, the Tribunal observed the assessee submitted additional evidence under Rule 46A to CIT(A) but CIT(A) made no finding on that specific ground; the issue was restored to CIT(A) for fresh consideration. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779012