https://www.taxtmi.com/caselaws?id=781457 ITAT, Ahmedabad upheld the assessment treating only one house as self-occupied under s.23(4), holding other properties as deemed let-out and sustaining additions based on fair rental valuation derived from comparable market data and property portals. The disallowance of housing loan interest for lack of sanction letters and interest certificates was set aside for limited remand: the matter is restored to the AO to verify bank certificates and loan statements, and to allow the deduction if substantiated. en-us Thu, 13 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781457 ITAT, Ahmedabad upheld the assessment treating only one house as self-occupied under s.23(4), holding other properties as deemed let-out and sustaining additions based on fair rental valuation derived from comparable market data and property portals. The disallowance of housing loan interest for lack of sanction letters and interest certificates was set aside for limited remand: the matter is restored to the AO to verify bank certificates and loan statements, and to allow the deduction if substantiated. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781457