https://www.taxtmi.com/caselaws?id=208192 HC held that vacancy allowance under section 23(1)(c) is available only where the property is actually let during the whole or part of the relevant previous year and, due to vacancy, the rent received or receivable is less than the notional sum under section 23(1)(a). Properties held for self-occupation are already covered by section 23(2) and cannot be brought under section 23(1)(c). Where a property has not been let out at all during the year, no vacancy allowance can be claimed, and ALV must be computed under section 23(1)(a). en-us Tue, 25 Jan 2011 00:00:00 +0530 Tue, 25 Nov 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208192 HC held that vacancy allowance under section 23(1)(c) is available only where the property is actually let during the whole or part of the relevant previous year and, due to vacancy, the rent received or receivable is less than the notional sum under section 23(1)(a). Properties held for self-occupation are already covered by section 23(2) and cannot be brought under section 23(1)(c). Where a property has not been let out at all during the year, no vacancy allowance can be claimed, and ALV must be computed under section 23(1)(a). Case-Laws Income Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208192