https://www.taxtmi.com/caselaws?id=394453 The ITAT partially allowed the assessee's appeal, directing the AO to reconsider the deduction u/s. 54. The delay in construction was deemed beyond the assessee's control due to legal restrictions, leading to the ITAT's decision to treat the construction as timely. The matter was remitted to the AO for further examination, emphasizing the circumstances surrounding the delay. The appeal was considered partly allowed, with the decision issued on 22nd January 2020 in Chennai. en-us Wed, 22 Jan 2020 00:00:00 +0530 Mon, 13 Apr 2020 15:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394453 The ITAT partially allowed the assessee's appeal, directing the AO to reconsider the deduction u/s. 54. The delay in construction was deemed beyond the assessee's control due to legal restrictions, leading to the ITAT's decision to treat the construction as timely. The matter was remitted to the AO for further examination, emphasizing the circumstances surrounding the delay. The appeal was considered partly allowed, with the decision issued on 22nd January 2020 in Chennai. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394453