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2022 (2) TMI 860 - AT - Income TaxClaim of deduction u/s 54/54F - AO denied the claim of the assessee on the ground that the said property was not completed even as on 04.03.2016 - HELD THAT:- We find that the ld. CIT(A) has rightly followed the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. V.R. Karpagam [2014 (8) TMI 899 - MADRAS HIGH COURT] wherein as referred to the decision taken by case of CIT v. Smt. K.G. Rukminiamma [2010 (8) TMI 482 - KARNATAKA HIGH COURT] to hold that the assessee is eligible for the deduction claimed under section 54F of the Act. The ld. DR could not controvert the above decisions of various High Courts - Decided against revenue.
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