Taxpayer's Deduction u/s 54 Allowed for Village House Construction Without Approvals; No Grounds to Disallow Section 54F.

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....Deduction claimed u/s 54 - Since the assessee has furnished the required details and constructed the small house at the village, where no approvals or permissions are necessary, we do not find any reason to disallow the deduction claimed by the assessee u/s 54F.....