{"id":1018,"date":"2018-05-25T12:37:40","date_gmt":"2018-05-25T12:37:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/owais-m-husain-v-ito-mum-trib-2\/"},"modified":"2019-04-18T00:12:28","modified_gmt":"2019-04-18T00:12:28","slug":"owais-m-husain-v-ito-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/owais-m-husain-v-ito-mum-trib-2\/","title":{"rendered":"Owais M.Husain v ITO (2018) 194 TTJ 102\/ 167 DTR 49( Mum) (Trib)"},"content":{"rendered":"<p>AO estimated the rent \u00a0based on the inspectors report which was based on the local enquiry conducted in the surrounding areas of the building situated. On appeal Tribunal \u00a0following the ratio in CIT v. Tip Top Typography ( 2014) 368 ITR 330 (Bom) (HC) \u00a0directed the AO to compute the deemed rent as per Municipal rateable \u00a0value\u00a0 \u00a0\u00a0(ITA. No 4320\/Mum\/2016 \u201cD\u201d dt\/ 11-05-2018)( AY. 2006 -07)<\/p>\n<p><strong><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1526553812-4320%20M%2016%20Owais%20M%20Hussain%20%7F%20SD.pdf\">[Click here to download PDF file]<\/a>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.23: Income from house property- Annual value -Deemed rent to be computed on the basis of Municipal rateable value and not on the basis of market rent  [ S.22 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1018","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1018"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1018\/revisions"}],"predecessor-version":[{"id":4924,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1018\/revisions\/4924"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}