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Taxpayer Claims Deductions for Interest and Loan Repayment u/ss 24(b) and 80C for House Purchase Loan.

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....Assessee had claimed loss under the head income from house property’ by claiming deduction u/s 24(b) of the Act in respect of interest paid for purchase of house property and further deduction u/s 80C was claimed in respect of repayment of loan - deduction can be allowed to assessee only if property was acquired out of borrowed capital - AT....