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<h1>Court allows deduction for residential units let out commercially</h1> The High Court of Andhra Pradesh ruled in favor of the assessee, allowing a deduction of Rs. 1,200 per annum for each residential unit let out for ... Annual Value, Deduction, Income From House Property The High Court of Andhra Pradesh ruled in favor of the assessee, allowing a deduction of Rs. 1,200 per annum for each residential unit let out for commercial purposes. The court held that the benefit under the Income-tax Act is based on the construction of residential units, not on the subsequent use by the tenant. The judgment was delivered by Judges G. Ramanujulu Naidu and A. Raghuvir.