DCIT 3(2)(1), MUMBAI, MUMBAI vs. NEVILLE TULI, MUMBAI
In the result, the appeal filed by the Revenue Department stands dismissed
ITA 3203/MUM/2023[2013-14]Status: DisposedITAT Mumbai26 Nov 2024AY 2013-14
Bench: Shri Narender Kumar Choudhry & Shri Girish Agrawalassessment Year: 2013-14
For Appellant: Shri Porus Kaka, Ld. Senior AdvocateFor Respondent: Shri Preetam kumar Turerao, Ld. SR. AR
Section 24Section 250Section 55
claimed and allowed u/s on 24(b).
The Revenue pleaded before the ITAT that, once the assessee had availed of a deduction under section 24(6) for interest, he is not
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Mr. Neville Tuli
entitled to claim again a deduction of the same amount for the purposes of computation