In DCIT vs. Sandeep Hooda, adjudicated by ITAT Delhi, the taxpayer’s eligibility for deduction u/s 54 of the I-T Act, 1961, is scrutinized. The dispute emerges from the absence of essential amenities in the claimed residential property. The case background is that the taxpayer, Sandeep Hooda, qualifies for tax deduction u/s 54 despite the shortage […]