{"id":32047,"date":"2023-01-21T07:35:28","date_gmt":"2023-01-21T02:05:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-dhaval-d-patel-2022-the-chambers-journal-december-p-89-ahd-trib\/"},"modified":"2024-08-11T17:12:49","modified_gmt":"2024-08-11T11:42:49","slug":"dcit-v-dhaval-d-patel-2022-the-chambers-journal-december-p-89-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-dhaval-d-patel-2022-the-chambers-journal-december-p-89-ahd-trib\/","title":{"rendered":"DCIT v. Dhaval D.Patel ( 2022) 145 taxmann.com 20 \/ (2023) 198 ITD 293\/ 222 TTJ 325  (Ahd)( Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Tribunal held that in spite of efforts the property was let out no addition can be made on notional rent , the assessee is entitle to benefit of section 23(1)(c ) of the Act . ( ITA No.207\/Ahd\/ 2018 dt .10 -11 -2022) ( AY. 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 23 : Income from house property &#8211; Annual value &#8211;    Property was vacant throughout the year \u2013 Addition cannot be made on notional rent  [ 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":[21],"tags":[],"class_list":["post-32047","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8kT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32047","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=32047"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32047\/revisions"}],"predecessor-version":[{"id":45094,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32047\/revisions\/45094"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}