Tribunal held that Section 54F allows exemption only for one residential unit. The assessee’s claim for a second flat was rejected, affirming that multiple units do not qualify unless treated as a ...

The Tribunal held that the assessee established a prima facie case regarding deduction eligibility for habitable-unit ...

Court held that the penalty for an unfilled Part-B of the e-way bill could not stand as the authority recorded no attempt to evade tax. The ruling reinforces that Section 129 requires a specific ...