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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