https://www.taxtmi.com/caselaws?id=66246 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to permit the deduction claimed under section 24(1)(vi) of the Act for interest paid on House Building Advance, stating that interest could be claimed either in the year the liability accrued or in the year it was actually paid. en-us Fri, 17 Jun 2005 00:00:00 +0530 Tue, 22 Feb 2011 18:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66246 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to permit the deduction claimed under section 24(1)(vi) of the Act for interest paid on House Building Advance, stating that interest could be claimed either in the year the liability accrued or in the year it was actually paid. Case-Laws Income Tax Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66246