HRA and Home loan interest benefit in the same year

-As per the provision of section 24(b), if the property is self occupied than you can take the benifit of Interest under the    house property loss maximum to  Rs. 150000/-, and deduction u/s 80C of Principal amount paid during the year.

-As per section 23(2)(b) if your house property is neither let out nor you have occupied the property, it is vacant during the year, in that case you can only take the benefit when you have compulsion of business to take the rent.