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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Income from house property - Vacancy allowance - deemed income / ...

Case Laws     Income Tax

April 20, 2023

Income from house property - Vacancy allowance - deemed income / fictitious income - since the assessee has not received rental income from 19.04.2016 to 31.03.2017, hence, hypothetical rent should not be taxed in the hands of the assessee. - AT

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