ITAT Allows Deduction of Tenant Eviction Payments, Directs Recalculation of Capital Gains on Property Sale:
The ITAT Delhi held that payments made to tenants for vacating a property to facilitate its sale are deductible while computing capital gains and directed the tax authorities to recompute the taxpayer’s liability.
ITAT Allows Rs 53 Lakh Tenant Eviction Expense Deduction
Saloni Kumari
Jun 5, 2026
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ITAT Allows Deduction of Tenant Eviction Payments, Directs Recalculation of Capital Gains on Property Sale
The ITAT Delhi held that payments made to tenants for vacating a property to facilitate its sale are deductible while computing capital gains and directed the tax authorities to recompute the taxpayer’s liability.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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Delhi, Delhi, India
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