Assessee incurred certain sum to bring new house in habitable condition, it also claimed deduction for said expenditure. Assessing Officer denied assessee’s claim on ground that capital expenditure so made by assessee would not be includible in cost of new property. CIT(A) affirmed the order of the AO on the  ground that the expenditure as renovation expenditure hence not allowable as deduction. On appeal the Tribunal held that  the expenditure incurred for  proper electrification, water facilities, wood work, glass work, etc. to make new house habitable as new house was purchased by assessee in inhabitable condition hence allowable  as deduction. Followed, Rajat  B. Mehta  v.ITO (ITA No.19 (Ahd) dt. 30-3-2012)  (AY. 2013-14)