https://www.taxtmi.com/highlights?id=46482 Deduction u/s. 54 - the booking of bare shell of a flat is a construction of house property and not purchase, therefore, the date of completion of construction is to be looked into which is as per provision of section 54 - time window of three years period available to assessee - deduction allowed en-us Tue, 14 May 2019 07:59:10 +0530 Tue, 14 May 2019 07:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46482 Deduction u/s. 54 - the booking of bare shell of a flat is a construction of house property and not purchase, therefore, the date of completion of construction is to be looked into which is as per provision of section 54 - time window of three years period available to assessee - deduction allowed Highlights Income Tax Tue, 14 May 2019 07:59:10 +0530 https://www.taxtmi.com/highlights?id=46482