Bengaluru has over ₹530 crore in property tax dues pending across the five city corporations under the Greater Bengaluru Authority (GBA) from 1012 defaulters
Section 54 tax exemption: Can seven adjoining flats merged as a single housing unit qualify for relief?
ITAT held that adjoining flats used as one unit qualify for Section 54 exemption, shifting from a strict “one house” rule to an approach based on actual usage
