{"id":12300,"date":"2020-09-21T06:16:55","date_gmt":"2020-09-21T06:16:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-v-a-tech-wabag-pvt-ltd-2020-424-itr-105-mad-hc-2\/"},"modified":"2020-09-21T06:16:55","modified_gmt":"2020-09-21T06:16:55","slug":"pcit-v-v-a-tech-wabag-pvt-ltd-2020-424-itr-105-mad-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-v-a-tech-wabag-pvt-ltd-2020-424-itr-105-mad-hc-2\/","title":{"rendered":"PCIT v V. A. Tech Wabag Pvt. Ltd. (2020) 424 ITR 105 (Mad) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 contracts \u00a0with local bodies or municipal bodies undertaking contract works for developing the infrastructure-sewage system, is entitle to benefit \u00a0u\/s 80IA(4) of the Act .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA :Industrial undertakings \u2013 Infrastructure  development  &#8211; Sewage system-Contract with local bodies for development of  infrastructure facility -Entitle to deduction [ S.80IA(4) ]<\/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-12300","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3co","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12300","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=12300"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12300\/revisions"}],"predecessor-version":[{"id":12301,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12300\/revisions\/12301"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}