Expense to make House habitable, eligible for exemption U/s. 54

In the instant case, the assessee has purchased the new residential house at Pune in July 2008 in dilapidated condition and immediately there-after undertaken extensive civil, plumbing, electrical & painting works to make it habitable, which tantamount to construction within the meaning of section 54 of the Act , hence , the assessee cannot be denied the benefit under section 54 of the Act merely on the ground that the assessee has purchased the new residential house and therefore benefit as available to construction of the new residential house cannot be ex

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