{"id":15667,"date":"2021-03-11T15:20:18","date_gmt":"2021-03-11T09:50:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/models-construction-pvt-ltd-v-dy-cit-2020429-itr-605-bom-hc\/"},"modified":"2021-08-29T19:02:30","modified_gmt":"2021-08-29T13:32:30","slug":"models-construction-pvt-ltd-v-dy-cit-2020429-itr-605-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/models-construction-pvt-ltd-v-dy-cit-2020429-itr-605-bom-hc\/","title":{"rendered":"Models Construction Pvt. Ltd. v. Dy. CIT (2020)429 ITR 605 \/ ( 2021) 279 Taxman 247(Bom.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Court held that the Tribunal was not justified in denying pro rata deduction to the assessee under section\u00a080-IB(10)\u00a0. The order of the Commissioner (Appeals) to the extent he granted pro rata deduction was restored.( AY.2010-11 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Pro rata deduction is eligible. [S. 80IB(10)(c)]<\/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-15667","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-44H","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15667","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=15667"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15667\/revisions"}],"predecessor-version":[{"id":21219,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15667\/revisions\/21219"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}