{"id":24632,"date":"2022-02-07T12:48:49","date_gmt":"2022-02-07T07:18:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/puruushotamdas-goenka-v-acit-2022-bcaj-january-p-35-mum-trib\/"},"modified":"2022-02-07T12:48:49","modified_gmt":"2022-02-07T07:18:49","slug":"puruushotamdas-goenka-v-acit-2022-bcaj-january-p-35-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/puruushotamdas-goenka-v-acit-2022-bcaj-january-p-35-mum-trib\/","title":{"rendered":"Puruushotamdas Goenka v. ACIT (2022) BCAJ-January-P. 35 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 when the property which could not be let out during the year annual value would be nil. \u00a0Followed\u00a0 Metaxide Pvt Ltd v. ITO (2018) 170 ITD 235 (Mum.)(Trib.) (dt. 13-10-2021) (AY. 2016-17).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property-Annual value-Vacancy allowance-Deemed rent-Property which could not be let out during the year annual value would be nil. [S. 22, 23(1)(c), 24(a)] <\/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":[21],"tags":[],"class_list":["post-24632","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6pi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24632","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=24632"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24632\/revisions"}],"predecessor-version":[{"id":24633,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24632\/revisions\/24633"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}