{"id":27467,"date":"2022-06-26T18:02:47","date_gmt":"2022-06-26T12:32:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nitin-gupta-v-ito-2021-207-dtr-159-smc-delhitrib\/"},"modified":"2022-06-26T18:02:47","modified_gmt":"2022-06-26T12:32:47","slug":"nitin-gupta-v-ito-2021-207-dtr-159-smc-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nitin-gupta-v-ito-2021-207-dtr-159-smc-delhitrib\/","title":{"rendered":"Nitin Gupta v. ITO (2021) 207 DTR 159 (SMC) (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 Assessee\u00a0 has paid the property tax through banking channel and filed the mortgage interest statement giving details of principal and interest, denial of deduction is not justified.\u00a0 As regards the cash credit matter remanded to the file of the Assessing Officer. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 24 : Income from house property-Deductions-Property tax and interest on loan-Mortgage interest statement-Allowable as deduction-Cash credits-Matter remanded. [S. 23,24(b), 68] <\/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-27467","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-791","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27467","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=27467"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27467\/revisions"}],"predecessor-version":[{"id":27468,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27467\/revisions\/27468"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}