Housing loan interest restricted to Rs. 1.5 lakh as assesse failed to prove that property was let-out to mother

IT : Where assessee, staying at different place, claimed deduction of entire amount of interest paid on borrowed capital submitting that residential house in question at other place was let out to his mother but he failed to prove receipt of rent from his mother, deduction of interest on borrowed capital would be restricted to Rs. 1.50 lakhs

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