my client sold a plot a plot at banglore in 2013 and has started a construction at kodaikanal after getting proper local body approaval. An agriment has maid with a contractor and has been remitting money time to time has contruction was in the mountain slope the prograce his slow.
The ITO has taken has a case, the contruction should complitated by jully 2016, As it as not complited by the due date the capital gains is aplicable or not in this case.
My query is whether their is any relaxation for contruction on mountan slope. Kindly give has any revalant case laws.