{"id":11366,"date":"2020-05-16T06:59:45","date_gmt":"2020-05-16T06:59:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-yash-associates-bom-hc-ur-editorial-slp-of-revenue-is-dismissed-slp-no-18066-of-2019-dt-29-07-20192019-417-itr-60-st-sc\/"},"modified":"2020-08-29T06:45:06","modified_gmt":"2020-08-29T06:45:06","slug":"pcit-v-yash-associates-bom-hc-ur-editorial-slp-of-revenue-is-dismissed-slp-no-18066-of-2019-dt-29-07-20192019-417-itr-60-st-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-yash-associates-bom-hc-ur-editorial-slp-of-revenue-is-dismissed-slp-no-18066-of-2019-dt-29-07-20192019-417-itr-60-st-sc\/","title":{"rendered":"PCIT v. Yash Associates  (2020) 423 ITR 215  (Bom) (HC)  Editorial: SLP of revenue is dismissed (SLP No.18066 of 2019 dt.29\/07\/2019)(2019) 417 ITR 60 (St.)(SC)"},"content":{"rendered":"<p><Dismissing the appeal of the revenue the Court held that  the Tribunal was right in holding that although the first approval had been given by the Municipal Corporation on March 17, 2004, the project on which deduction was claimed was different from the project which the previous developer had conceived and that the deduction could not be denied under S.  80IB(10) on the ground that the project had not been completed within the prescribed time. (ITA No. 581 of 2016, dt.03\/12\/2018) ( AY.2010-11) \n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IB (10): Housing projects \u2013 Deduction could not be denied on the ground that project  was not completed within prescribed time limit. <\/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-11366","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Xk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11366","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=11366"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11366\/revisions"}],"predecessor-version":[{"id":11988,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11366\/revisions\/11988"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}