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2021 (7) TMI 713 - ITAT DELHIDisallowance u/s 24(a) on the property sub- letted - computation of income for the concerned year it was seen that the assessee is showing rental income from property - HELD THAT:- The assessee is the deemed owner of the property and also offered the rent to tax. The revenue having assessed the rent under the head “income from house property” cannot deny the statutory deduction u/s 24(a) unless it has been proved on record that the original owner has also claimed the benefit. The AO is directed to verify the claim of income from house property in view of the decision of Hon’ble Supreme Court in the case of Raj Dadarkar[2017 (5) TMI 586 - SUPREME COURT]and take decision in accordance with the law. Appeal of the revenue is dismissed.
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