{"id":2256,"date":"2018-09-06T10:23:52","date_gmt":"2018-09-06T10:23:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sachin-r-tendulkar-v-dcit-mumtribwww-itatonline-org\/"},"modified":"2018-10-31T01:44:43","modified_gmt":"2018-10-31T01:44:43","slug":"sachin-r-tendulkar-v-dcit-mumtribwww-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sachin-r-tendulkar-v-dcit-mumtribwww-itatonline-org\/","title":{"rendered":"Sachin R. Tendulkar v. DCIT (2018) 172 ITD 266\/ 169 DTR 169\/ 195 TTJ 241 \/ 66 ITR 74 (SN) ( Mum)(Trib),www.itatonline.org"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ;The words &#8216;property is let&#8217; does not mean &#8216;property actually let out&#8217;. If property is held with an intention to let out in the relevant year coupled with efforts made for letting it out, it could be said that such a property is a let out property and the same would fall within the purview of S. 23 (1)(c) and be eligible for vacancy allowance. A reasonable approach should be taken on the assesse&#8217;s attempts to let out and infallible proof should not be demanded <strong>.<\/strong>( ITA. No. 3755\/Mum\/2016, dt. 10.08.2018)(2012-13)<\/p>\n<p><strong>[Click here to download PDF file]<\/strong><a href=\"http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Sachin-Tendulkar-23-Vacancy-Allowance.pdf\">http:\/\/itatonline.org\/archives\/wp-content\/uploads\/Sachin-Tendulkar-23-Vacancy-Allowance.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value -vacancy allowance-The words &#8216;property is let&#8217; does not mean &#8216;property actually let out&#8217;. If property is held with an intention to let out in the relevant year coupled with efforts made for letting it out, it could be said that such a property is a let out property and the same would fall within the purview of S. 23 (1)(c) and be eligible for vacancy allowance. A reasonable approach should be taken on the assesse&#8217;s attempts to let out and infallible proof should not be demanded [ S.22, 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-2256","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ao","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2256","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=2256"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2256\/revisions"}],"predecessor-version":[{"id":2762,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2256\/revisions\/2762"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}