My client had income from long term capital gain. he claimed deduction claimed by purchasing a house property. then he purchased another house property by paying 1 intallment for that. construction of second house was not completed. CIT has denied the deduction on the grounds that assessee has purchased two house property. i want to knw whether there is any case law or solution to this case because payment w for second property is not fully made and construction is also not completed even there is no registry for second.