Income from house property - Vacancy allowance - deemed income / ...
Court Rules Hypothetical Rent Cannot Be Taxed as Income if Property Remains Vacant Without Actual Rent Received.
April 20, 2023
Case Laws Income Tax AT
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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