https://www.taxtmi.com/caselaws?id=779165 ITAT held that, following the Finance Act, 2014 amendment w.e.f. 01.04.2015, the assessee is entitled to claim deduction under section 54F for only one residential house in India. The tribunal directed the AO to compute capital gains and grant the section 54F deduction for one residential unit in accordance with the statute. Revenue's grounds were partly allowed. en-us Mon, 20 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779165 ITAT held that, following the Finance Act, 2014 amendment w.e.f. 01.04.2015, the assessee is entitled to claim deduction under section 54F for only one residential house in India. The tribunal directed the AO to compute capital gains and grant the section 54F deduction for one residential unit in accordance with the statute. Revenue's grounds were partly allowed. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779165