{"id":33790,"date":"2023-04-18T11:03:04","date_gmt":"2023-04-18T05:33:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamal-kumar-v-acit-2022-195-itd-572-delhitrib\/"},"modified":"2023-04-18T11:03:04","modified_gmt":"2023-04-18T05:33:04","slug":"kamal-kumar-v-acit-2022-195-itd-572-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamal-kumar-v-acit-2022-195-itd-572-delhitrib\/","title":{"rendered":"Kamal Kumar v. ACIT (2022) 195 ITD 572 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that as the commercial property remained vacant during the whole of the previous year due to facts that the property was unauthorized property and the Government was having a sealing drive on the unauthorized property, provisions of section 23(1)(c) would not be applicable. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property-Annual value-Notional rent-Commercial property-Remained vacant during the whole of the previous year-Notional addition cannot be made. [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-33790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8N0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33790","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=33790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33790\/revisions"}],"predecessor-version":[{"id":33791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33790\/revisions\/33791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}