Loss due to vacancy

No, loss can not be claimed.

but why?

Does the Act specifiy any conditions for claiming loss due to vacancy ?

u cant claim any loss..

how can You Claim Loss

Infact even if it is not let out, property will be demed to let out and You have to consider the Fair rent as its Gross Annual Value. 

however if there is some loan on the Property You can cliam interest paid on such loan as deduction and if interest is more than (NAV - Stand. Deduction 30%) it will be loss under Income from house property and in that case that loss can be set off fro income under the other heads

Isnt there any court rulling that is in support of claming loss due to vacancy?

I heard something of that sort but not certain abt it.

see aparna, in this queation there no chance to find out fair rental value. so no question of claiming loss

If the house vacant  through out  the year ,only intt on loan u/s 24(b) is to be utilised in computing the house property income .

Thus only , intt on borrowed capital u/s 24(b) can be  treated as loss form Vacant House property .