https://www.taxtmi.com/article/detailed?id=15672 Whether interest on a home loan may be added to the cost of acquisition depends on whether that interest was previously claimed as an interest deduction under the house property rules or Chapter VIA; tribunals and some high courts have allowed capitalisation of unclaimed pre construction interest into the asset's cost, but a proviso effective AY 2024 25 bars including interest already claimed as a deduction to prevent double benefit. en-us Mon, 29 Dec 2025 09:00:40 +0530 Mon, 29 Dec 2025 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15672 Whether interest on a home loan may be added to the cost of acquisition depends on whether that interest was previously claimed as an interest deduction under the house property rules or Chapter VIA; tribunals and some high courts have allowed capitalisation of unclaimed pre construction interest into the asset's cost, but a proviso effective AY 2024 25 bars including interest already claimed as a deduction to prevent double benefit. Articles Income Tax Mon, 29 Dec 2025 09:00:40 +0530 https://www.taxtmi.com/article/detailed?id=15672