https://www.taxtmi.com/caselaws?id=275949 Under section 9, a vacancy allowance applies only to a true vacancy in a house ordinarily let and not in the owner's occupation; a house merely left unused while still occupied by the owner does not qualify. Collection charges are deductible from annual value only if they have actually been incurred and only within the statutory limit, so a hypothetical allowance cannot be assumed from the notional nature of annual value. The reference was answered against the assessee on both issues. en-us Thu, 24 Jul 1930 00:00:00 +0530 Tue, 23 Oct 2018 16:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275949 Under section 9, a vacancy allowance applies only to a true vacancy in a house ordinarily let and not in the owner's occupation; a house merely left unused while still occupied by the owner does not qualify. Collection charges are deductible from annual value only if they have actually been incurred and only within the statutory limit, so a hypothetical allowance cannot be assumed from the notional nature of annual value. The reference was answered against the assessee on both issues. Case-Laws Income Tax Thu, 24 Jul 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275949