https://www.taxtmi.com/highlights?id=13053 Exemption u/s. 54 denied - A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises cannot be considered as a residential house - AT en-us Sat, 15 Jun 2013 08:13:17 +0530 Sat, 15 Jun 2013 08:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13053 Exemption u/s. 54 denied - A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises cannot be considered as a residential house - AT Highlights Income Tax Sat, 15 Jun 2013 08:13:17 +0530 https://www.taxtmi.com/highlights?id=13053