Benefit of Vacancy Allowance Allowed for Flats Remaining Vacant During COVID-19; Documentary Evidence of “Efforts to Let Out” Relaxed.
Benefit of Vacancy Allowance Allowed for Flats Remaining Vacant During COVID-19; Documentary Evidence of “Efforts to Let Out” Relaxed. Issue Whether the Annual Letting Value (ALV) of properties intended to be let out but remaining vacant can be taken as ‘Nil’ under Section 23(1)(c), even if the assessee cannot produce concrete documentary evidence of efforts… Read More »