54F of the Act. It will be relevant to reproduce the following extract from that order. Date of Order: 23-07-2018. ITA No.884/2007 c/w ITA No.60/2015 The Commissioner of Income Tax & Anr. Vs. M/s Prakash Electric Company 11/30 “Before coming to the context in which word ‘a’ is used in section 54/54F, we would like to mention that much