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<h1>Rental Income from Flat Considered 'Income from House Property' Without Registered Sale Deed, Delhi HC Rules.</h1> <h3>Commissioner of Income Tax Versus Wiran Bai Jaggi</h3> The Delhi HC determined that rental income from a flat in a multi-storeyed building is assessable as 'Income from house property' even in the absence of a ... - The Delhi High Court ruled that rental income from a flat in a multi-storeyed building is assessable under 'Income from house property' even without legal title through a registered sale deed, based on the Supreme Court decision in CIT v. Podar Cement (P) Ltd. The court concluded in favor of the assessed, stating that possession and payment of full consideration can establish ownership for tax purposes.