https://www.taxtmi.com/caselaws?id=470515 Deduction for housing-loan interest is discussed as available to a joint owner who establishes joint acquisition of the property and payment of interest, even where the bank certificate names only the spouse. The note states that a certificate in one joint owner's name alone does not prove that the other owner made no payment. It also explains that salary-deducted provident fund contributions and substantiated LIC investments qualify for deduction under section 80C; further evidence may not be required where the employee's provident fund subscription is deducted by the employer. The stated result is deletion of the related interest and section 80C disallowances. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470515 Deduction for housing-loan interest is discussed as available to a joint owner who establishes joint acquisition of the property and payment of interest, even where the bank certificate names only the spouse. The note states that a certificate in one joint owner's name alone does not prove that the other owner made no payment. It also explains that salary-deducted provident fund contributions and substantiated LIC investments qualify for deduction under section 80C; further evidence may not be required where the employee's provident fund subscription is deducted by the employer. The stated result is deletion of the related interest and section 80C disallowances. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470515