https://www.taxtmi.com/caselaws?id=371976 The ITAT Mumbai held that an assessee can claim deduction u/s. 24(b) without initially making the claim in the return of income, directing a reassessment by the Assessing Officer to verify compliance with statutory conditions. The judgment emphasized the right of the assessee to make additional claims without revising the return. Additionally, the ITAT remanded the issue of set-off of house property loss against other heads to the Assessing Officer for proper verification of compliance with section 24(b) conditions, allowing the Revenue's appeal for statistical purposes. en-us Fri, 30 Nov 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371976 The ITAT Mumbai held that an assessee can claim deduction u/s. 24(b) without initially making the claim in the return of income, directing a reassessment by the Assessing Officer to verify compliance with statutory conditions. The judgment emphasized the right of the assessee to make additional claims without revising the return. Additionally, the ITAT remanded the issue of set-off of house property loss against other heads to the Assessing Officer for proper verification of compliance with section 24(b) conditions, allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371976