https://www.taxtmi.com/caselaws?id=471711 House-property loss claimed for a multiplex requires examination of completion and occupancy certificates and related evidence before determining whether the building remained under construction. The issue requires fresh adjudication after reasonable opportunity of hearing. Belated employees' provident fund contributions are not allowable under the Supreme Court principle applied in Checkmate Services Pvt. Ltd.; the related disallowance remains undisturbed. Completion and occupancy evidence therefore governs reconsideration of the house-property loss, while delayed employee provident fund payments continue to be disallowed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471711 House-property loss claimed for a multiplex requires examination of completion and occupancy certificates and related evidence before determining whether the building remained under construction. The issue requires fresh adjudication after reasonable opportunity of hearing. Belated employees' provident fund contributions are not allowable under the Supreme Court principle applied in Checkmate Services Pvt. Ltd.; the related disallowance remains undisturbed. Completion and occupancy evidence therefore governs reconsideration of the house-property loss, while delayed employee provident fund payments continue to be disallowed. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471711