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1983 (2) TMI 101 - ITAT DELHI-BExtract: .......tion 24(1)(ix). 7. Since admittedly the property in question was not let for any period during the year under consideration, the tax authorities were justified in not allowing the vacancy allowance claimed by the assessee for the period1-4-1976to6-10-1976. We hold likewise. 8. In the result, the appeal by the assessee fails and is hereby dismissed.
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