{"id":3575,"date":"2019-01-05T05:28:33","date_gmt":"2019-01-05T05:28:33","guid":{"rendered":"http:\/\/itatonline.org\/digest\/saif-ali-khan-pataudi-v-acit-2018-172-itd-345-mum-trib\/"},"modified":"2019-04-07T11:28:40","modified_gmt":"2019-04-07T11:28:40","slug":"saif-ali-khan-pataudi-v-acit-2018-172-itd-345-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saif-ali-khan-pataudi-v-acit-2018-172-itd-345-mum-trib\/","title":{"rendered":"Saif Ali Khan Pataudi v. ACIT  (2018) 172 ITD 345 \/195 TTJ 513 \/  169 DTR 305 (Mum.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee, the Tribunal held that, the flat owned\u00a0 by the assessee which was constructed by the builder\u00a0 was not fully in accordance with sanctioned plan and some alteration was required to bring it under proper plan. Accordingly\u00a0 it could be concluded that flat was not in a position to be let out de hors removal of defects and, therefore, benefit of vacancy allowance in respect of period taken for carrying out necessary alterations under S. 23(1)(c) was to be allowed. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value \u2013 Vacancy allowance- Flat was not in a position to be let out de hors removal of defects and, therefore, benefit of vacancy allowance in respect of period taken for carrying out necessary alterations.[S. 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":[1],"tags":[],"class_list":["post-3575","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-VF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3575","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=3575"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3575\/revisions"}],"predecessor-version":[{"id":4740,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3575\/revisions\/4740"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}