{"id":1242,"date":"2018-06-09T10:10:49","date_gmt":"2018-06-09T10:10:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/venkatavarthan-n-iyengar-v-acit-mum-trib\/"},"modified":"2018-06-09T10:10:49","modified_gmt":"2018-06-09T10:10:49","slug":"venkatavarthan-n-iyengar-v-acit-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/venkatavarthan-n-iyengar-v-acit-mum-trib\/","title":{"rendered":"Venkatavarthan N. Iyengar v. ACIT ( Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , the Income \u2013tax Act , nowhere states that option o selecting a self occupied property , once exercised , cannot be changed. Accordingly the tax payer can change his selction during assessment proceedings .( ITA No.5616\/Mum\/2015 dt. 23-05-2018 , \u201c F\u201d ) ( AY. 2011-12)\u00a0<\/p>\n<p><a href=\"https:\/\/www.itat.gov.in\/files\/uploads\/categoryImage\/1527246165-5616-Venkatavarthan%20N.pdf\"><strong>[Click here to download PDF file]\u00a0<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.23: Income from house property \u2013Annual value \u2013 The assessee has the option to claim as self occupied property which is more beneficial to him [ 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-1242","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-k2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1242","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=1242"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1242\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}