{"id":5673,"date":"2019-06-10T11:11:40","date_gmt":"2019-06-10T11:11:40","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-seth-properties-2019-262-taxman-124-bom-hc\/"},"modified":"2019-06-10T11:11:40","modified_gmt":"2019-06-10T11:11:40","slug":"pcit-v-seth-properties-2019-262-taxman-124-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-seth-properties-2019-262-taxman-124-bom-hc\/","title":{"rendered":"PCIT  v. Seth Properties.  (2019) 262 Taxman 124 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; deposit of certain compensation on monthly basis in Court in respect of one of the tenant who occupied the premises illegally , could not form basis to make addition to assessee&#8217;s rental income in respect of other tenants\u00a0 who are protected under Rent control Act. (AY.2003-04 to 2006-07 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property-Annual value\u2013Standard rent -illegal tenant &#8211; Deposit of certain compensation on monthly basis in Court, could not form basis to make addition to assessee&#8217;s rental income in respect of other tenants  who are protected under Rent control Act. [S. 22, Delhi Rent Control Act.]<\/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-5673","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5673","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=5673"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5673\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}