Allowing the appeal of the assessee the Tribunal held that though the purchase of the property was by deed dated February 19, 2013, the assessee had entered into a supplementary agreement on the same date mentioning that the seller had taken back physical possession of the property from the assessee on February 19, 2013 for finishing and completion of the pending work of the property and after completion of the entire work the seller would hand over the physical possession of the property to the assessee. Physical possession of the property after completion of the entire work was handed over to the assessee on April 19, 2014 and this would fall within one year before the date of transfer of the property at Delhi on February 24, 2014. The assessee also filed copies of the bills to show renovation in the property. Considering the entire material on record the assessee was entitled to deduction under section 54 of the Act. Tribunal also held that when the revised computation was filed before AO, the  CIT(A) has to consider the claim. (AY. 2014-15)