{"id":6318,"date":"2019-08-10T10:06:55","date_gmt":"2019-08-10T10:06:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-akshay-sobti-2019-177-itd-92-delhitrib\/"},"modified":"2019-08-10T10:06:55","modified_gmt":"2019-08-10T10:06:55","slug":"acit-v-akshay-sobti-2019-177-itd-92-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-akshay-sobti-2019-177-itd-92-delhitrib\/","title":{"rendered":"ACIT   v.  Akshay Sobti. (2019) 177 ITD 92  (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the AO is not justified in making addition\u00a0 wherein in\u00a0 maintenance charges were not received from tenants of shop in a mall which is confirmed by tenants, bank statements, TDS certificate and details reflected in Form 26AS. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i) : Business income-Maintenance charges from tenants  were not received-Addition is deleted. [S. 23]<\/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-6318","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1DU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6318","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=6318"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6318\/revisions"}],"predecessor-version":[{"id":6319,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6318\/revisions\/6319"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}