I have mentioned it time and again that for the purpose of sec 54 and 54F

INVESTMENT is to be made within specified time limit and COMPLETION of construction does not matter. For this following case laws may be reffered

B.B. Sarkar v. CIT [1981] 132 ITR 150 (Cal.)

Satish Chandra Gupta v. Assessing Officer [1995] 54 ITD 508

Commissioner of Income-tax v. R.L. Sood

more detail in this post

http://www.caclubindia.com/forum/details.asp?mod_id=177158&offset=1

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More than one residential house for the purpose of sec 54 and 54F?

http://www.caclubindia.com/forum/details.asp?mod_id=180725&offset=1

http://www.caclubindia.com/forum/details.asp?mod_id=180725&offset=2

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Lease/Hire purchase treatment

http://www.caclubindia.com/forum/details.asp?mod_id=25646&offset=1

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Headers info (IT)

http://www.caclubindia.com/forum/details.asp?mod_id=207963&offset=2

 

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