https://www.taxtmi.com/caselaws?id=780495 ITAT, Mumbai allowed the assessee's claim under s.54F, holding that she acquired a specific right in a flat (allotment letter reserving Flat No. 2102) and made payments to the builder within the two-year period required by s.54F(1). Although the registered agreement was executed after two years, receipts and bank payments showed the investment was made within the prescribed period and possession was obtained after occupancy. The tribunal therefore reversed the AO's disallowance and granted the deduction. en-us Mon, 13 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780495 ITAT, Mumbai allowed the assessee's claim under s.54F, holding that she acquired a specific right in a flat (allotment letter reserving Flat No. 2102) and made payments to the builder within the two-year period required by s.54F(1). Although the registered agreement was executed after two years, receipts and bank payments showed the investment was made within the prescribed period and possession was obtained after occupancy. The tribunal therefore reversed the AO's disallowance and granted the deduction. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780495