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![Section 54F Deduction under Income Tax cannot be Denied without Examining Construction Evidence: ITAT [Read Order] Section 54F Deduction under Income Tax cannot be Denied without Examining Construction Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/01/500x300_2122836-section-54f-deduction-under-income-tax-cannot-be-denied-without-examining-construction-evidence-itat-taxscan.webp)
Section 54F Deduction under Income Tax cannot be Denied without Examining Construction Evidence: ITAT [Read Order]
The Surat bench of Income Tax Appellate Tribunal ( ITAT) has held that deduction under Section 54F cannot be denied without examining the...



![Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order] Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/250x150_2122575-taxpayer-account-third-party-funds-itat-limits-income-tax-liability-commission-taxscan.webp)
![Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order] Cash Payment for Joint Flat Bought with Wife Explained through Bank Records: ITAT Deletes ₹5.25 Lakh Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/250x150_2122252-itat-surat-joint-flat-bought-with-wife-joint-property-flat-purchase-itat-deletes-income-tax-addition-cash-payment-for-flat-purchase-joint-flat-with-wife-tax-case-property-purchase-tax-dispute-taxscan.webp)
![Shortest Road Distance Measurement to Ascertain Agricultural Land Sale: ITAT drops Addition by Rs 73.3 Lakhs [Read Order] Shortest Road Distance Measurement to Ascertain Agricultural Land Sale: ITAT drops Addition by Rs 73.3 Lakhs [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101140-agricultural-land-sale-taxscan.webp)
![Trust Wins Appeal as ITAT Condones Delay, Blames Unchecked Email for Missed Deadline [Read Order] Trust Wins Appeal as ITAT Condones Delay, Blames Unchecked Email for Missed Deadline [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100201-trust-wins-trust-wins-appeal-itat-condones-delay-surat-bench-taxscan.webp)
![ITAT Condones Delay, allows Religious Trust another Chance for 12A Registration Appeal [Read Order] ITAT Condones Delay, allows Religious Trust another Chance for 12A Registration Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100217-itat-surat-registration-income-tax-act-registration-itat-taxscan.webp)
![Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order] Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099146-itat-surat-deemed-dividend-contributions-for-business-and-commercial-taxscan.webp)
![Clerical Error in Asset Balances Leads to Increased Capital Gain: ITAT Condones Delay and Restores Matter to CIT(A) [Read Order] Clerical Error in Asset Balances Leads to Increased Capital Gain: ITAT Condones Delay and Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090546-balances-leads-capital-gain-itat-taxscan.webp)
![ITAT fixes FMV of Land at ₹60/sq.m for Capital Gain Calculation, directs AO to Verify Deduction u/s 54 [Read Order] ITAT fixes FMV of Land at ₹60/sq.m for Capital Gain Calculation, directs AO to Verify Deduction u/s 54 [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079909-itat-capital-gain-calculation-taxscan.webp)
![Missed Email Costs Trust Registration, But ITAT Steps In to Ensure Fair Hearing [Read Order] Missed Email Costs Trust Registration, But ITAT Steps In to Ensure Fair Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079693-missed-email-trust-registration-itat-fair-hearing-taxscan.webp)
![Non-Compliance with Statutory Notices and Absence of Verifiable Stock Evidence: ITAT Sustains ₹68.07 Lakh Addition as Unexplained Investment [Read Order] Non-Compliance with Statutory Notices and Absence of Verifiable Stock Evidence: ITAT Sustains ₹68.07 Lakh Addition as Unexplained Investment [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076357-unexplained-investment-taxscan.webp)
![Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part IX] Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part IX]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072292-itat-9.webp)