https://www.taxtmi.com/caselaws?id=448441 Delay in filing the appeal was condoned because the explanation for non-receipt of the appellate order was accepted, and the ex parte first appellate order did not decide the issue on merits; the interest deduction claim in computing income from house property was therefore remitted for fresh consideration. On annual value under section 23, vacancy allowance was held unavailable for a separately lettable but unlet seventh floor of a commercial building because clause (c) presupposes actual letting and vacancy, not mere non-letting. The annual value of that floor was to be computed under section 23(1)(a). en-us Tue, 28 Nov 2023 00:00:00 +0530 Fri, 19 Jan 2024 08:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448441 Delay in filing the appeal was condoned because the explanation for non-receipt of the appellate order was accepted, and the ex parte first appellate order did not decide the issue on merits; the interest deduction claim in computing income from house property was therefore remitted for fresh consideration. On annual value under section 23, vacancy allowance was held unavailable for a separately lettable but unlet seventh floor of a commercial building because clause (c) presupposes actual letting and vacancy, not mere non-letting. The annual value of that floor was to be computed under section 23(1)(a). Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448441