Dismissing the appeal of the revenue the Tribunal held that ;in order to avail benefit of S. 23(1) (c )  it is not necessary that property should have been actually let in relevant previous year or during any time prior to relevant previous year, therefore, where properties remained vacant during relevant previous year, the assessee could still avail deduction under S 23(1)(c) of  the Act.  ( AY. 2008 -09 to 2013-14)