https://www.taxtmi.com/caselaws?id=787310 Salary exemptions reflected in Form 16 and supported by employer-certified records, including house rent allowance and related allowances, could not be disallowed in the absence of contrary evidence, so the reassessment addition was deleted. Home loan interest supported by the lender's certificate was also allowable as a deduction where the property was held as a house property asset and not the assessee's actual residence, so that disallowance was deleted as well. The reassessment additions relating to both claims were therefore removed in full. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787310 Salary exemptions reflected in Form 16 and supported by employer-certified records, including house rent allowance and related allowances, could not be disallowed in the absence of contrary evidence, so the reassessment addition was deleted. Home loan interest supported by the lender's certificate was also allowable as a deduction where the property was held as a house property asset and not the assessee's actual residence, so that disallowance was deleted as well. The reassessment additions relating to both claims were therefore removed in full. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787310