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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Addition u/s 23(1)(a) - deemed rent - once the property is let ...


Deemed rent u/s 23(1)(a) not applicable if property is let out and vacant during the year.

September 21, 2017

Case Laws     Income Tax     AT

Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

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