Exemption u/s 54: Challenges in Assessing Habitability of a Residential House Built in 2009 for Tax Purposes.

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....Exemption under section 54 - residential house was habitable or not - At this point of time i.e. 5 years after the construction in 2009, it would not be possible to verify the condition of the building or whether it was inhabitable at that point in time - AT....