The assessee claimed interest as deduction on housing loan for let out property, supported by bank certificate. CIT(A)  disallowed the claim incorrectly stating loan was for renewal of already rented property.   Interest on housing loan for let-out property fully deductible under section 24 without maximum limit. Tribunal held that  interest on housing loan is deductible under section 24 when property is let out, supported by bank certificate and consistent claims in previous years. (AY. 2021-22)