Assessing Officer disallowed the interest on the loan. Held that written document of loan which mentioned another/different flat and garage. Disallowance is justified. (AY. 2014-15)
Michelle Yohan Poonawalla v. DCIT (2022) 197 ITD 454 (Pune) (Trib.)
S. 24 : Income from house property-Deductions-Interest paid on loan-Flat mentioned in the loan agreement and deduction claimed was different-Deduction is not allowable. [S. 22, 24(b)]