https://www.taxtmi.com/caselaws?id=62187 The Tribunal upheld the reassessment, including income from the self-occupied and let-out portions of a building jointly owned by the assessee and family members. It denied the vacancy allowance claim for the vacant ground floor, aligning with the Mahamudabad Properties case and treating the ground floor and first floor as separate house properties. The Tribunal emphasized the independent assessment of floors within a building for vacancy allowance eligibility, ultimately dismissing the appeal. en-us Fri, 26 Apr 1985 00:00:00 +0530 Tue, 18 Jan 2011 14:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62187 The Tribunal upheld the reassessment, including income from the self-occupied and let-out portions of a building jointly owned by the assessee and family members. It denied the vacancy allowance claim for the vacant ground floor, aligning with the Mahamudabad Properties case and treating the ground floor and first floor as separate house properties. The Tribunal emphasized the independent assessment of floors within a building for vacancy allowance eligibility, ultimately dismissing the appeal. Case-Laws Income Tax Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62187