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        Case ID :
        Income Tax

        Income from house property - The assessee has to prove that this...

        Bungalow Interest Deduction Denied: Not Ready for Occupation or Chosen by Assessee, Fails Borrowed Funds Requirement.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Income from house property - The assessee has to prove that this bungalow was purchased with borrowed funds. But neither the bungalow was ready for self-occupation nor the assessee has given a choice. Thus, under this head also the assessee is not entitled for deduction of an interest expenditure. - AT

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