ITAT allows Vacancy Allowance since Assessee couldn’t find Tenant

Advocate Akhilesh Kumar Sah

Shri Sachin R. Tendulkar Vs DCIT (ITAT Mumbai): The assessee had been unable to let out the property for the captioned period, he was entitled to deduction under section 23(1)(c) for vacancy allowance

In Sachin R. Tendulkar vs. DCIT [I.T.A. No. 3755/Mum/2016 (A.Y.: 2012-13), decided on 10.08.2018],  the ground raised was t

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