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    <title>2022 (6) TMI 894 - ITAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the assessee in the case involving addition under the head &quot;house property,&quot; holding that the property was deemed let out from 01.02.2016 but since no rent was received for that period, the addition made by the CIT(A) was deleted. However, in the case of addition under the head &quot;other sources,&quot; the Tribunal upheld the addition to the extent sustained by the CIT(A) due to the lack of documentary evidence provided by the assessee for the interest expenditure claimed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=424053</link>
      <description>The Tribunal ruled in favor of the assessee in the case involving addition under the head &quot;house property,&quot; holding that the property was deemed let out from 01.02.2016 but since no rent was received for that period, the addition made by the CIT(A) was deleted. However, in the case of addition under the head &quot;other sources,&quot; the Tribunal upheld the addition to the extent sustained by the CIT(A) due to the lack of documentary evidence provided by the assessee for the interest expenditure claimed.</description>
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