https://www.taxtmi.com/caselaws?id=419624 The tribunal upheld the lower authorities' decisions, emphasizing the importance of concrete evidence to support claims for deductions and carrying forward losses. The lack of proof regarding the property's readiness for letting out led to the denial of interest deduction and the claim for carrying forward losses. The tribunal highlighted the need for clear and substantiated evidence to support claims under the law, ultimately dismissing the appeal by the appellant. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419624 The tribunal upheld the lower authorities' decisions, emphasizing the importance of concrete evidence to support claims for deductions and carrying forward losses. The lack of proof regarding the property's readiness for letting out led to the denial of interest deduction and the claim for carrying forward losses. The tribunal highlighted the need for clear and substantiated evidence to support claims under the law, ultimately dismissing the appeal by the appellant. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419624