Interest Deduction Disallowed: Property Not Let Out or Self-Occupied u/s 24(b) for Tax Purposes.

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....Disallowance of interest on borrowed capital u/s 24(b) - whether property should be let out for claiming deduction of interest? - the assessee’s claim has no tenability as neither property is self-occupied nor its reasonable rental ALV is offered for tax and at the same time a claim of deduction of interest is made. - AT....