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2022 (6) TMI 893 - AT - Income TaxExpenses claimed as deduction u/s.10 - Case selected for scrutiny as taxable income shown in revised return is less than the taxable income shown in the original return and large refund has been claimed and Salary income shown in ITR is less than the salary income as per 26AS - HELD THAT:- We noted that the facts are not clearly emerging out of the order of the AO or the CIT(A) whether the assessee is eligible to claim LTA and if any LTA is added to the gross salary of the assessee or not. This issue needs reconsideration and hence, only the issue of LTA is sent back to the file of the AO for reconsideration i.e., for an amount of Rs.2,56,410/-. As regards to food expenses of Rs.36,000/-, telephone expenses of Rs.60,000/-, conveyance expenses of Rs.19,200/- and other exemptions of Rs.1,85,262/-, it is hereby confirmed because these are not related to earning of salary or due to employment urgencies as is envisaged u/s.10(14)(i) & (ii) of the Act. Accordingly, this issue is partly set aside to the file of the AO. Income from house property u/s. 24 - CIT(A) noted that the assessee is entitled for claim of deduction to the extent of maximum deduction for self-occupied house property as the assessee claimed the first property as his house property and the second property jointly owned with sister on which the interest on borrowed capital claimed by assessee is Rs.5,37,586/- for which the assessee has earned rental income - HELD THAT:- We noticed that the assessee has claimed house property loss of Rs.5,23,579/- out of which the AO himself has allowed the loss claimed on account of interest paid of Rs.2,00,000/- under the head ‘income from house property’ and balance amount of Rs.3,23,579/- was added. We find no infirmity in the orders of lower authorities and hence, this issue of assessee’s appeal is dismissed.
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