Notional income from vacant self-occupied property taxed; Section 23(2) benefit denied due to non-relocation for work.

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....Addition on account of Notional income from House property from a house kept vacant for self occupation - the owner of the property was not staying at other place due to his employment, business or profession carried out at other place. - assessee was not allowed to avail benefit of section 23(2) of the Act, irrespective of the fact whether the property was residential or commercial - AT....