{"id":664,"date":"2018-05-06T07:34:37","date_gmt":"2018-05-06T07:34:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-altitus-management-advisors-p-ltd-2018-169-itd-702-mum-trib-3\/"},"modified":"2018-05-06T07:34:37","modified_gmt":"2018-05-06T07:34:37","slug":"ito-v-altitus-management-advisors-p-ltd-2018-169-itd-702-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-altitus-management-advisors-p-ltd-2018-169-itd-702-mum-trib-3\/","title":{"rendered":"ITO  v.  Altitus Management Advisors (P.) Ltd. (2018) 169 ITD 702  (Mum)  ( Trib.)"},"content":{"rendered":"<p>Additional can not be made in respect of notional interest on refundable deposits. Followed CIT v J.K. Investors (Bom.) Ltd  (2001) 248 ITR 723 ( Bom) (HC) ,CIT v. Tip Top Typography ( 2014) 368 ITR 330 ( Bom) (HC)( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value \u2013 Interest free refundable deposit from tenants- Addition cannot be made in respect of notional interest on refundable deposits. [ S.23(1)(b) ]<\/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-664","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/664","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=664"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/664\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}