Interest Deduction Denied u/s 23(3) for Rent from Co-Owner Mother; Deemed a Facade Arrangement.

Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on rental basis - merely a eyewash to claim deduction u/s 23(3) - No deduction. .....

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