{"id":34206,"date":"2023-04-22T22:21:44","date_gmt":"2023-04-22T16:51:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/michelle-yohan-poonawalla-v-dcit-2022-197-itd-454-pune-trib\/"},"modified":"2023-04-22T22:21:44","modified_gmt":"2023-04-22T16:51:44","slug":"michelle-yohan-poonawalla-v-dcit-2022-197-itd-454-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/michelle-yohan-poonawalla-v-dcit-2022-197-itd-454-pune-trib\/","title":{"rendered":"Michelle Yohan Poonawalla v. DCIT (2022) 197 ITD 454 (Pune) (Trib.)"},"content":{"rendered":"<p>Assessing Officer disallowed\u00a0 the interest on the loan. Held that written document of loan which mentioned another\/different flat and garage. Disallowance is justified.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 24 : Income from house property-Deductions-Interest paid on loan-Flat mentioned  in the loan agreement and deduction claimed was different-Deduction is not allowable. [S. 22, 24(b)]     <\/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-34206","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8TI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34206","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=34206"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34206\/revisions"}],"predecessor-version":[{"id":34207,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34206\/revisions\/34207"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}