{"id":15663,"date":"2021-03-11T15:19:18","date_gmt":"2021-03-11T09:49:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/devashri-nirman-ltd-v-acit-2020-429-itr-597-bom-hc-pcit-v-devashri-nirman-ltd-2020-429-itr-597-bom-hc-2\/"},"modified":"2021-07-04T14:22:23","modified_gmt":"2021-07-04T08:52:23","slug":"devashri-nirman-ltd-v-acit-2020-429-itr-597-bom-hc-pcit-v-devashri-nirman-ltd-2020-429-itr-597-bom-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devashri-nirman-ltd-v-acit-2020-429-itr-597-bom-hc-pcit-v-devashri-nirman-ltd-2020-429-itr-597-bom-hc-2\/","title":{"rendered":"Devashri Nirman Ltd. v. ACIT (2020) 429 ITR 597 \/ ( 2021 ) 277 Taxman 408 (Bom.)(HC) PCIT v Devashri Nirman Ltd. (2020) 429 ITR 597 \/ ( 2021 ) 277 Taxman 408(Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee is\u00a0 eligible deduction on proportionate basis. (AY. 2007-08 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Eligible deduction on proportionate basis.<\/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-15663","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-44D","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15663","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=15663"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15663\/revisions"}],"predecessor-version":[{"id":19946,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15663\/revisions\/19946"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}