https://www.taxtmi.com/caselaws?id=348204 ITAT KOLKATA - AT held that the assessee completed construction of a residential house within three years and is entitled to deduction under s.54F despite absence of a completion certificate and non-deposit in a specified bank account under s.54F(4). The tribunal directed the AO to allow deduction of Rs.20,31,839 (Rs.3,50,000 land; Rs.31,839 stamp/registration; Rs.16,50,000 construction). Appeal partly allowed. en-us Wed, 13 Sep 2017 00:00:00 +0530 Wed, 24 Sep 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348204 ITAT KOLKATA - AT held that the assessee completed construction of a residential house within three years and is entitled to deduction under s.54F despite absence of a completion certificate and non-deposit in a specified bank account under s.54F(4). The tribunal directed the AO to allow deduction of Rs.20,31,839 (Rs.3,50,000 land; Rs.31,839 stamp/registration; Rs.16,50,000 construction). Appeal partly allowed. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348204