https://www.taxtmi.com/caselaws?id=332700 The Tribunal dismissed the assessee's appeal and upheld the assessment of the annual value of the property based on fair rental value, rejecting the claim for vacancy remission due to intended letting. The decision aligns with judicial precedents emphasizing actual letting as necessary for claiming vacancy remission under section 23(1)(c) of the Income Tax Act, 1961. en-us Mon, 12 Sep 2016 00:00:00 +0530 Fri, 23 Sep 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332700 The Tribunal dismissed the assessee's appeal and upheld the assessment of the annual value of the property based on fair rental value, rejecting the claim for vacancy remission due to intended letting. The decision aligns with judicial precedents emphasizing actual letting as necessary for claiming vacancy remission under section 23(1)(c) of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 12 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332700