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    <title>income from house property</title>
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    <description>Whether notional rent measured as annual letting value is chargeable where an owned commercial property remains unlet during the year; the query contrasts this with the view that the statutory deemed rent provision applies only to residential property and raises the operative question of whether deemed rent rules extend to unlet commercial premises.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=107818</link>
      <description>Whether notional rent measured as annual letting value is chargeable where an owned commercial property remains unlet during the year; the query contrasts this with the view that the statutory deemed rent provision applies only to residential property and raises the operative question of whether deemed rent rules extend to unlet commercial premises.</description>
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      <law>Income Tax</law>
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