https://www.taxtmi.com/caselaws?id=472389 Construction expenditure for Section 54 includes costs that make a residential unit livable and form an integral part of its construction. Expenditure on lift installation, CCTV and air-conditioning services met this test and qualified for the Section 54 claim. Consequently, excluding an estimated portion of those expenses was unsustainable, and the disallowance of the construction expenses was deleted. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472389 Construction expenditure for Section 54 includes costs that make a residential unit livable and form an integral part of its construction. Expenditure on lift installation, CCTV and air-conditioning services met this test and qualified for the Section 54 claim. Consequently, excluding an estimated portion of those expenses was unsustainable, and the disallowance of the construction expenses was deleted. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472389