https://www.taxtmi.com/article/detailed?id=7261 The proposed insertion to section 23 treats the annual value of buildings (and appurtenant land) held as stock in trade and not let during the whole or any part of the previous year as nil for the period up to one year from the end of the financial year in which the certificate of completion is obtained, but its wording risks extending relief beyond twelve months and creating interpretive anomalies regarding parts of property and treatment of rental receipts. en-us Fri, 03 Feb 2017 16:48:29 +0530 Fri, 03 Feb 2017 16:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7261 The proposed insertion to section 23 treats the annual value of buildings (and appurtenant land) held as stock in trade and not let during the whole or any part of the previous year as nil for the period up to one year from the end of the financial year in which the certificate of completion is obtained, but its wording risks extending relief beyond twelve months and creating interpretive anomalies regarding parts of property and treatment of rental receipts. Articles Income Tax Fri, 03 Feb 2017 16:48:29 +0530 https://www.taxtmi.com/article/detailed?id=7261