Benefit of vacancy allowance was available if assessee made appropriate efforts in letting out property: ITAT

Where assessee intended to let out property and took appropriate efforts in letting property, however, due to fall in property prices failed to let out same year after year because of which property remained vacant, assessee was entitled to claim benefit under section 23(1)(c)

Refer:[2019] 101 taxmann.com 45 (Delhi - Trib.)