{"id":2698,"date":"2018-10-26T08:55:14","date_gmt":"2018-10-26T08:55:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-moni-kumar-subha-delhitribwww-itatoline-org-2\/"},"modified":"2018-10-26T08:55:14","modified_gmt":"2018-10-26T08:55:14","slug":"dcit-v-moni-kumar-subha-delhitribwww-itatoline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-moni-kumar-subha-delhitribwww-itatoline-org-2\/","title":{"rendered":"DCIT v. Moni Kumar Subha (Delhi)(Trib),www.itatoline.org"},"content":{"rendered":"<p><strong>Tribunal held that ;<\/strong>n<strong>otional interest on interest-free security deposit cannot\u00a0 be added while computing annual value .<\/strong>(ITA No.4038\/Del\/2013, dt. 12.10.2018)(AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value \u2013 Notional interest on interest-free security deposit cannot  be added while computing annual value [ S.23(1) (b), 23(1)(ii) ]<\/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-2698","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Hw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2698","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=2698"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2698\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}