Sum incurred on construction after purchase of a readymade property would be eligible for sec. 54 re

IT : A property may have been purchased as a readymade unit but that does not restricts the buyer from incurring any bona fide construction expenditure on improvisation or supplementary work. Accordingly, as long as the assessee has incurred the bona fide construction expenditure, even after purchasing the unit, the additional expenses so incurred would be eligible for section 54 deduction