https://www.taxtmi.com/caselaws?id=268643 The Tribunal partly allowed the appeal, upholding the disallowance of deduction under Section 54 for the first property due to discrepancies in the appellant's claims. However, the Tribunal allowed the deduction for the second property, finding the construction to be minimal but habitable. The issue of charging interest under Sections 234A and 234B was left for the Assessing Officer to decide based on the Tribunal's findings on other grounds. en-us Fri, 09 Oct 2015 00:00:00 +0530 Sat, 30 Apr 2016 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268643 The Tribunal partly allowed the appeal, upholding the disallowance of deduction under Section 54 for the first property due to discrepancies in the appellant's claims. However, the Tribunal allowed the deduction for the second property, finding the construction to be minimal but habitable. The issue of charging interest under Sections 234A and 234B was left for the Assessing Officer to decide based on the Tribunal's findings on other grounds. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268643