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2018 (8) TMI 1359 - AT - Income TaxExemption u/s 54/ 54F - purchase of residential property / house outside India - assessment year in this appeal is 2014-15 and the provision in section 54F comes w.e.f. 01.04.2015 - Held that:- before the amendments, the benefit can also be given to the residential house acquired in abroad. - Since the Tribunal has taken a view in similar set of facts, we find no justification to take a contrary view in this appeal. Accordingly, following the same, we hold that the assessee is entitled for deduction under section 54F of the Act. - Decided against the revenue.
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