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1. Computation of income from house property - deduction of interest on subsequent loan which was borrowed to repay earlier loan - The proviso only carves out an exception...

2. Deduction of interest from rental income - loan was taken for the purpose of construction of house property - looking to the fact that the assessee took a housing loan...

3. Disallowance of interest u/s 24(b) while computing 'Income from House Property" - payment of interest by the firm to the partners is an allowable expenditure if the said...

4. Rate of interest on delayed payment of service tax - The respondents have quantified interest 24% per annum on the basis of Notification dated 01.03.2016 presuming that...

5. Interest on housing loan u/s 24 - The use of the word "or" in between acquired and constructed makes it clear that the property can either be acquired or constructed...

6. Income from house property - if the interest free loan is repaid by interest bearing loan funds, the interest on such loan is allowable for deduction u/s 24(b) of the Act - AT

7. SCN u/s 24(1) of Benami Act - disposal of objection - the sphere and operation of Section 24 of the Benami Act and Section 147 of the IT Act are completely...

8. Rental income - Deduction u/s 24(b) - interest paid on the amount borrowed - the loan was not borrowed for the impugned Flat No.11. Assessee had claimed that the loan...

9. Deduction of interest u/s 24 - Since the assessee had not let out the house property, AO denied the claim of deduction u/s 24 - the question of using of personal...

10. Standard deduction and interest paid on housing loan - Once the income is assessable under the head house property, consequent deductions being standard deduction u/s...

11. Disallowance of interest on loan – u/s 24 - Loan taken for purchase of flat – the authorities were not justified in refusing deduction u/s 24 in respect of interest...

12. Interest claim for deduction u/s. 24(b) in the computation of income from house property - Interest at normal rate allowed - Interest at panel rate allowed - Interest on...

13. Scope of Explanation C of Section 43B - Actual payment of interest or not - Issuance of debenture in lieu of Interest - since Explanation 3C was added in 2006 with the...

14. Loan taken at higher interest rate than bank rate - The payment of interest to the family members and sister concern at 24% was diversion of profits - HC

15. Deduction u/s 22 while computing annual value of Property u/s 24 - in computing the income from house property only deduction as permissible u/s 24 of the Act are to be...