https://www.taxtmi.com/highlights?id=103729 Assessment-order limitation depends on when the order is made or passed within the statutory period, not on later dispatch, communication or receipt; a dated order remains timely absent material showing it was actually made later. Rental income reflected in Form 26AS cannot be added without verifying whether timing differences from straight-line lease-rental recognition have already been taxed in another year. Interest on refinancing may qualify for deduction under section 24(b) only where a direct nexus connects the original borrowing, property acquisition or construction, and subsequent loan. Tenant-wise reconciliation and refinancing fund-flow evidence require fresh verification; the limitation challenge was rejected, while the rental and interest issues were remanded. en-us Mon, 14 Sep 2026 08:32:11 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103729 Assessment-order limitation depends on when the order is made or passed within the statutory period, not on later dispatch, communication or receipt; a dated order remains timely absent material showing it was actually made later. Rental income reflected in Form 26AS cannot be added without verifying whether timing differences from straight-line lease-rental recognition have already been taxed in another year. Interest on refinancing may qualify for deduction under section 24(b) only where a direct nexus connects the original borrowing, property acquisition or construction, and subsequent loan. Tenant-wise reconciliation and refinancing fund-flow evidence require fresh verification; the limitation challenge was rejected, while the rental and interest issues were remanded. Highlights Income Tax Mon, 14 Sep 2026 08:32:11 +0530 https://www.taxtmi.com/highlights?id=103729