2000 (11) TMI 41

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..... of the Revenue, (1) As to whether with regard to the second proviso to section 23(1) of the Income-tax Act, 1961, the Appellate Tribunal was justified in allowing the claim of the assessee in respect of new residential units, and (2) As to whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the word "income" referred to in the second pr .....

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..... he Assessing Officer did not accept the assessee's computations, which necessitated the assessee to prefer an appeal. The appellate authority while confirming the view of the Income-tax Officer, but, however, allowed the deduction of the part of the interest against the assessee's income from self-occupied property. As against the same, these references have been made. A similar question arose .....

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