{"id":1035,"date":"2018-05-31T02:22:44","date_gmt":"2018-05-31T02:22:44","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-metaoxide-p-ltd-2018-170-itd-235-mum-trib\/"},"modified":"2018-05-31T02:22:44","modified_gmt":"2018-05-31T02:22:44","slug":"ito-v-metaoxide-p-ltd-2018-170-itd-235-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-metaoxide-p-ltd-2018-170-itd-235-mum-trib\/","title":{"rendered":"ITO  v.  Metaoxide (P.) Ltd. (2018) 170 ITD 235 (Mum)    (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that ;in order to avail benefit of S. 23(1) (c ) \u00a0it is not necessary that property should have been actually let in relevant previous year or during any time prior to relevant previous year,\u00a0therefore, where properties remained vacant during relevant previous year, the assessee could still avail deduction under S 23(1)(c) of \u00a0the Act. \u00a0( AY. 2008 -09 to 2013-14)\u00a0<b><i><\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value \u2013 Though property  remained vacant during relevant previous year benefit of S.23(1)(c ) is available . [ S.23(1) ( c ) ]<\/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-1035","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gH","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1035","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=1035"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1035\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}