https://www.taxtmi.com/caselaws?id=470515 Joint ownership and evidence of payment support deduction of housing-loan interest even where the bank certificate names only the other co-owner. Interest disallowance was therefore deleted because joint acquisition and the claimant's payment rebutted any presumption that no interest was paid. Salary-linked provident fund contributions deducted by the employer and substantiated LIC investments qualify for deduction under Section 80C; absence of additional documentation did not justify denial in the circumstances. The disallowance of the balance Section 80C claim was also deleted. 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 Joint ownership and evidence of payment support deduction of housing-loan interest even where the bank certificate names only the other co-owner. Interest disallowance was therefore deleted because joint acquisition and the claimant's payment rebutted any presumption that no interest was paid. Salary-linked provident fund contributions deducted by the employer and substantiated LIC investments qualify for deduction under Section 80C; absence of additional documentation did not justify denial in the circumstances. The disallowance of the balance Section 80C claim was also deleted. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470515