https://www.taxtmi.com/caselaws?id=372613 The ITAT dismissed the revenue's appeal and upheld the CIT(A)'s order, allowing the assessee to claim the interest deduction under Section 24(b) for Dhanwatay House, restricted to the share of income from the AOP. The ITAT emphasized that appellate authorities have the jurisdiction to entertain claims not made in the original or revised return, provided they are substantiated by the facts on record. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 26 Dec 2018 11:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372613 The ITAT dismissed the revenue's appeal and upheld the CIT(A)'s order, allowing the assessee to claim the interest deduction under Section 24(b) for Dhanwatay House, restricted to the share of income from the AOP. The ITAT emphasized that appellate authorities have the jurisdiction to entertain claims not made in the original or revised return, provided they are substantiated by the facts on record. Case-Laws Income Tax Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372613