The assessee let out property to a company in which her husband was director. The Assessing Officer treated 50% of the property as let out and balance 50% as self occupied, as the assessee was also residing in the property. Accordingly restricted the deduction u/s 24 of the Act to 50%. CIT(A), affirmed the order of the AO. On appeal the Tribunal held that when the property was given on rent to the company it cannot be held that the assessee was herself is occupying the property. The assessee is eligible for deduction, including interest on borrowed capital in computing income from house property income. (dt. 3-5-2021) (AY. 2009-10).