TMI Blog2008 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is in the form of modification of an existing house, she is not entitled to deduction claimed under section 54F of the Act. - 5 of 2006 - - - Dated:- 9-6-2008 - C. N. RAMACHANDRAN NAIR and V. K. MOHANAN JJ. Joseph Markose for the appellant. George K. George for the respondent. JUDGMENT The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J. - Heard senior c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n investment in renovation or modification of an existing house. On the other hand, construction of a house only qualifies for exemption on the investment. Even addition of a floor of a self-contained type to the existing house would have qualified for exemption. However, since the assessee has only made addition to the plinth area, which is in the form of modification of an existing house, she is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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