https://www.taxtmi.com/caselaws?id=381699 The Tribunal allowed the appeal, granting the deduction under Section 54F for the entire claimed amount, including the construction costs of the additional floors. It held that the additional floors were part of the new house purchased by the assessee and should be considered as part of the same unit, rejecting the CIT(A)'s view that they constituted separate residential units. The Tribunal distinguished a previous case and emphasized that the delay in construction should not invalidate the claim if within the prescribed period. en-us Fri, 31 May 2019 00:00:00 +0530 Mon, 17 Jun 2019 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381699 The Tribunal allowed the appeal, granting the deduction under Section 54F for the entire claimed amount, including the construction costs of the additional floors. It held that the additional floors were part of the new house purchased by the assessee and should be considered as part of the same unit, rejecting the CIT(A)'s view that they constituted separate residential units. The Tribunal distinguished a previous case and emphasized that the delay in construction should not invalidate the claim if within the prescribed period. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381699