October 2018

5 Section 23 In case of a property construction whereof is not fully in accordance with the sanctioned plan and some alteration is required to bring it under proper plan, benefit of vacancy allowance u/s. 23(1)(c) of the Act needs to be allowed in respect of the period taken for carrying out necessary alterations.

Jagdish T. Punjabi, Devendra Jain, Tejaswini Ghag, Chartered Accountants

[2018] 96 taxmann.com 476 (Mumbai)

Saif Ali Khan Pataudi vs. ACIT

ITA No.: 5811/Mum/2016

A. Y: 2012-13  
Dated: 21st August, 2018

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