Tribunal held that if the borrower fails to use a ‘plot loan ‘ received for purchase of a plot land and construct a residential house thereon , then the said loan shall be treated as a ‘commercial loan’ and the assessee will not be entitle to claim the deduction . However as the ITAT has not examined in detail whether the loans were actually utilised for constructing /purchasing residential houses within   then stipulated time period and hence the issue remanded to the file of the AO for fresh examination and determination of deduction u/s 36(1)(vii) of the Act . ( ITA No. 2885/ Chny/ 2017 dt 17 -6 -2020 ) ( AY. 2013-14)