Expenses on repairs to put new flat in habitable condition allowable U/s. 54

It was contended that the assessee furnished all the details about the repairs of the new flat before occupation to the lower authorities contending that the flat purchased was not occupied by the previous owner but was let out from time to time, due to which the same was left in a bad condition. The assessee had to carry out extensive repairs, including replacement of flooring, electrical work and carpentry work etc. so that the fiat could be in a proper saleable condition. The bathrooms were leaking, electrical wirings were sub standard and dangerous, painting was slipshod and there were sig...