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Interest Deduction Allowed for Legal Entity u/s 24 Despite Property Not Being Let Out.

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....Deduction of interest u/s 24 - Since the assessee had not let out the house property, AO denied the claim of deduction u/s 24 - the question of using of personal purposes shall not arise in the case of the assessee herein, since it is a legal person - claim of interest allowed - AT....