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Income Tax | Section 54 Deduction allowed for Construction on Wife-Owned Plot: ITAT Chennai

9 Oct 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Chennai allows Section 54 deduction of Rs.63.04 lakh for house construction completed within three years, while excluding cost of wife-owned land. The post Section 54 Deduction allowed for Construction on Wife-Owned Plot: ITAT Chennai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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