Case Law Details
Case Name : ACIT Vs Shri Dilip Ranjrekar (ITAT Banaglore)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Bangalore
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ACIT Vs. Shri Dilip Ranjrekar (ITAT Banaglore)
It is apparent from the facts of the case as mentioned (along with copies of corroborative documentary evidence) and discussed above from para 7.1 to 4.4.3 of this order (Supra) that the non completion of the construction the flat by the builder within the stipulated period is beyond the control of the assessee. In our considered opinion, in view of the decision of the Hon’ble Jurisdictional High Court in the case of Smt. B.S. Shantakumari (Supra) and Sambandam Udaykumar (Supra) the assessee cannot be den
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What happens if the construction period is over 5 years. Will pre-contruction interest will be allowed as deduction after possession?