https://www.taxtmi.com/caselaws?id=311350 For section 22 of the Income-tax Act, ownership for taxing rental income is not confined to legal title supported by a registered sale deed. A person who has paid the full consideration and been put in possession can be treated as the owner for assessment under the head "Income from house property." The absence of registration under the Transfer of Property Act does not control the meaning of "owner" in this context. Rental income from the flat is therefore assessable as house property income notwithstanding the lack of a registered sale deed. en-us Thu, 08 Aug 2002 00:00:00 +0530 Mon, 08 Jan 2024 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311350 For section 22 of the Income-tax Act, ownership for taxing rental income is not confined to legal title supported by a registered sale deed. A person who has paid the full consideration and been put in possession can be treated as the owner for assessment under the head "Income from house property." The absence of registration under the Transfer of Property Act does not control the meaning of "owner" in this context. Rental income from the flat is therefore assessable as house property income notwithstanding the lack of a registered sale deed. Case-Laws Income Tax Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311350