ITAT Allows Section 54F Relief Without Completion Certificate for New House Construction:

ITAT Allows Section 54F Relief Without Completion Certificate for New House Construction

Tribunal held Section 54F deduction cannot be denied merely because a completion certificate was not furnished.

ITA: Section 54F Deduction Allowed Without Completion Certificate

authorMeetu KumaridateJul 18, 2026
Last update on Jul 18, 2026
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ITAT Allows Section 54F Relief Without Completion Certificate for New House Construction

Tribunal held Section 54F deduction cannot be denied merely because a completion certificate was not furnished.

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Meetu Kumari

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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