Section 54F of the Income-tax Act are benevolent provisions and therefore, require liberal interpretation
Two adjacent residential apartments purchased by assessee constituted only one residential unit for exemption U/s 54F
GST department cannot restrict refund of ITC on the export of goods ( under LUT ) up to 1.5 times the value of like goods domestically supplied as it is ultra-vires
Section 54F cannot be denied even if the assessee fails to fufill the requirement of depositing the Gains in Capital Gain Scheme Account
ITAT remits the issue back in case of delay in filing appeal of 9 years, in absence of Proper Intimation u/s 143(1)
CBDT notifies procedure for filing of application in Form 15C/15D for grant of nil TDS certificate u/s 195