{"id":3599,"date":"2019-01-07T13:03:58","date_gmt":"2019-01-07T13:03:58","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sonu-realtors-p-ltd-v-dcit-2018-173-itd-82-mum-trib\/"},"modified":"2019-01-07T13:03:58","modified_gmt":"2019-01-07T13:03:58","slug":"sonu-realtors-p-ltd-v-dcit-2018-173-itd-82-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sonu-realtors-p-ltd-v-dcit-2018-173-itd-82-mum-trib\/","title":{"rendered":"Sonu Realtors (P.) Ltd.  v. DCIT (2018) 173 ITD 82 (Mum)    (Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, when property of assessee had remained let out for a period of 36 months, and thereafter could not be let out and had remained vacant during whole of year under consideration, but had never remained under self-occupation of assessee, &#8216;annual value&#8217; of said property was to be\u00a0 computed at nil by taking recourse to section 23(1)(c)\u00a0 of the Act. ( AY.2011-12, 2012013))<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value -Vacancy allowance- When property had remained let out for a period of 36 months, and thereafter could not be let out and had remained vacant during whole of year under consideration, but had never remained under self-occupation of assessee, &#8216;annual value&#8217; of said property was to computed at nil. [S. 23(1)(a), 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-3599","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-W3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3599","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=3599"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3599\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}