SC admits SLP to decide if vacancy allowance is available for flat not let out during the year

IT : SLP granted against High Court ruling that where flats constructed by assessee were held as stock-in-trade and same were not at all let out for any previous years, there would be no question of availing vacancy allowance under section 23(1)(c); and assessee would be liable to pay tax on ALV of said flats under section 23(1)(a)

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