{"id":48688,"date":"2024-12-01T10:52:05","date_gmt":"2024-12-01T05:22:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jasmatbhai-nanubhai-vidiya-v-dcit-2024-206-itd-44-surat-trib\/"},"modified":"2024-12-01T10:52:05","modified_gmt":"2024-12-01T05:22:05","slug":"jasmatbhai-nanubhai-vidiya-v-dcit-2024-206-itd-44-surat-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jasmatbhai-nanubhai-vidiya-v-dcit-2024-206-itd-44-surat-trib\/","title":{"rendered":"Jasmatbhai Nanubhai Vidiya v. DCIT (2024) 206 ITD 44 (Surat) (Trib.)"},"content":{"rendered":"<p>Assessee had 3 properties out of which 2 were claimed to be self-occupied and no actual\/deemed rent was shown.\u00a0 Assessing Officer held\u00a0 that all premises were spacious and located in posh and active locality with reasonable annual rent values. Assessing Officer\u00a0 added\u00a0 deemed rent\u00a0 even though no actual rent was received. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that\u00a0 since assessee had been using these houses for self-purposes, no notional rent had arisen and, thus, no addition could be made. (AY. 2017-18)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property-Annual value-Deemed let out-Two houses are occupied for self purposes-No notional rent is to be added.[S. 22]<\/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-48688","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cFi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48688","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=48688"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48688\/revisions"}],"predecessor-version":[{"id":48689,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48688\/revisions\/48689"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}