https://www.taxtmi.com/caselaws?id=66120 Deduction for unrealised rent under section 24(1)(x) is available only on strict compliance with Rule 4, including proof that the tenant has vacated or that steps were taken to secure vacant possession, and that all reasonable measures were taken to recover the rent or show recovery would be futile. Pendency before the BIFR under section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 does not by itself bar eviction or recovery action, and it does not excuse the assessee from taking such steps. On the stated facts, the conditions in Rule 4(b) and Rule 4(d) were not satisfied, so the deduction was not allowable. en-us Thu, 30 Aug 2001 00:00:00 +0530 Mon, 21 Feb 2011 16:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66120 Deduction for unrealised rent under section 24(1)(x) is available only on strict compliance with Rule 4, including proof that the tenant has vacated or that steps were taken to secure vacant possession, and that all reasonable measures were taken to recover the rent or show recovery would be futile. Pendency before the BIFR under section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 does not by itself bar eviction or recovery action, and it does not excuse the assessee from taking such steps. On the stated facts, the conditions in Rule 4(b) and Rule 4(d) were not satisfied, so the deduction was not allowable. Case-Laws Income Tax Thu, 30 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66120