Taxpayer Must Prove Rental Intent for Vacancy Allowance on Unoccupied Property Income Claims.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a tenant. - no vacancy allowance - AT....