KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR
ITA 547/COCH/2025[2016-2017]Status: DisposedITAT Cochin22 Sept 2025AY 2016-2017
Section 143(3)Section 250Section 54FSection 80C
delayed by 86 days, which was condoned by the tribunal. The assessee had incurred expenses for making a purchased flat habitable, claiming it as part of the cost of the new asset under Section 54F. The Assessing Officer and CIT(A) disallowed a portion of these expenses.",
"held": "The Tribunal held that the expenses for interior works, kitchen accessories