How to decide the possession of self occupied property

Aplit intodia (owner) (43 Points)

05 September 2014  

Our client had no self occupied property in F.Y.2012-13, but has purchased a new property in f.y.2013-14, but the building in which they have purchased the flat did not get the occupational certificate as yet but the client has received the keys of the flat(i.e. he can go and stay over there).

The client is repaying the loan(Principal+Interest) on this property.

Can it be considered as a self occupied property? and deduction u/s 24 can be taken?