Pegasus Properties Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Case ke facts
Company ne apne unsold flats ko stock-in-trade mein dikhaya. Department ne deemed rent add kar diya, jabki flats bika nahi tha.
Mudda (Issue)
Kya unsold flats (stock-in-trade) par deemed rent add ho sakta hai?
Faisla (Held)
ITAT ne decide kiya ki jab tak flat bika nahi hai ya rent pe nahi diya hai, deemed rent ka addition nahi ho sakta. Addition hata diya.
Practical takeaway
Developer apne unsold inventory par deemed rent se tension na le jab tak rent aane ki actual situation nahi hai. Apni return mein is position ko clear rakhein.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-03.