Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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ITAT Ahmedabad rules that no deemed rent can be added on vacant flats if landlords made genuine efforts to rent them under Section 23(1)(c).
ITAT Delhi rules that Section 54F exemption cannot be denied due to builder’s delay in possession, holding that genuine investment intent is sufficient for tax relief.
Understand TDS on real estate brokerage under Section 194H. Learn when sellers must deduct TDS, applicable rates, compliance steps, and penalties for non-deduction.
Section 54 allows LTCG tax exemption on under-construction flats if possession is taken within three years of selling the old house. Know timelines, rules, and common mistakes.
Own more than one house? Know how tax benefits differ for self-occupied and let-out homes, interest limits, rental tax and old vs new regime rules.