Section 263 Challenge Fails: Taxpayer Entitled to Section 54F Deduction for Two Adjacent Units, Revision Order Overturned.

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....Revision u/s 263 - In the instant case the order of the AO may be prejudicial to the interest of the revenue but it cannot be said to be erroneous since various judicial decisions support the case of the assessee that the assessee is entitled to deduction u/s.54F in respect of 2 adjacent units - order of revision set aside - AT....