Trust Entitled to Deduction for House Property Income; Section 24 Decision by Commissioner Deemed Unsustainable.

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....Exemption u/s 11 - Deduction u/s. 24 against income from house property - treatment of capital expenditure as application of income - Extrapolation made by learned CIT(A) that the Trust shall not be entitled for deduction u/s. 24 of the Act in computation of income from house property is totally unsustainable in law.....