No Section 54 Deduction Without basic Amenities: ITAT Delhi

DCIT Vs Sandeep Hooda (ITAT Delhi)

No Deduction of Section 54 of income tax act 1961 if no basic amenities such as boundary wall, kitchen, wash room, bed room, electricity connection, water connection, etc

In the case of DCIT vs. Sandeep Hooda, adjudicated by ITAT Delhi, the eligibility of a taxpayer for deduction under Section 54 of the Income Tax Act, 1961, is scrutinized. The dispute arises from the absence of essential amenities in the claimed residential property.

The crux of the matter lies in whether the taxpayer, Sandeep Hooda, qualifies for d

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