{"id":14986,"date":"2021-01-22T11:52:23","date_gmt":"2021-01-22T11:52:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-marigold-premises-pvt-ltd-202083-itr-32-sn-punetrib\/"},"modified":"2021-01-22T11:52:23","modified_gmt":"2021-01-22T11:52:23","slug":"dy-cit-v-marigold-premises-pvt-ltd-202083-itr-32-sn-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-marigold-premises-pvt-ltd-202083-itr-32-sn-punetrib\/","title":{"rendered":"Dy. CIT v. Marigold Premises Pvt. Ltd. (2020)83 ITR 32 (SN) (Pune)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal, that when the facts and circumstances were identical, and there were no counter findings placed on record by the Department, there was no reason to deviate from the view taken in the assessee\u2019s own case for the preceding assessment year. The relief provided by the Commissioner (Appeals) to the assessee allowing the claim of deduction under section\u00a080-IA(4)(iii)\u00a0of the Act was to be sustained. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development- Development, Maintenance and operation of Industrial Park. [S. 80IA(4)(iii)]   <\/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":[21],"tags":[],"class_list":["post-14986","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3TI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14986","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=14986"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14986\/revisions"}],"predecessor-version":[{"id":14987,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14986\/revisions\/14987"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}