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Flat
Mere Delay of Developer to Handover Possession of Flat would not Vitiate Claim of Assessee: ITAT Allows Capital Gain Deduction [Read Order]
July 4, 2023
Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]
March 9, 2023
Date of Possession of Flat is āDate of Actual Purchaseā for the Purpose of Claiming Capital Gain Exemption u/s 54: ITAT [Read Order]
February 25, 2023
Utilization of Capital Gain within one year from taking possession of New Flat: ITAT allows Deduction u/s 54 and 54F [Read Order]
November 25, 2022
Notional Rent not applicable on a flat which is inhabitable and in a ruinous condition: ITAT [Read Order]
July 14, 2021
Flat Buyers cannot wait Endlessly to get Input Tax Credit: NAA to Builders [Read Order]
June 19, 2019
Flat purchased for providing Residential Accommodation to Managing Director is a Business Necessity: ITAT [Read Order]
October 25, 2018
Booking of Flat with Builder can be treated as āConstruction of Flatā for the purpose of Sec 54: ITAT follows CBDT Circular [Read Order]
February 8, 2018
Amount given as Security for Purchase of Flat cannot be treated as āDeemed Dividendā: ITAT [Read Order]
January 24, 2018
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