can the deduction/exemption u/s 54F or 54EC can be denied on the ground that the assessee is a non resident.
As per my view, Investment in Property is restricted as per FEMA. Hence it is not applicable for Non-Resident. However you can refer section 115F which deals with long term capital gain on foreign exchange assets
NO, DEDUCTION CAN NOT BE DENIED ON GROUND THAT ASSESSEE IS NON RESIDENT ONLY CONDITION WHICH HE HAS TO FULFILL THAT HE HAS TO BUY PROPERTY AS PER MY OPINION