{"id":17459,"date":"2021-05-01T14:44:25","date_gmt":"2021-05-01T09:14:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-majestic-developers-2021-431-itr-49-sc\/"},"modified":"2021-05-01T14:44:25","modified_gmt":"2021-05-01T09:14:25","slug":"pcit-v-majestic-developers-2021-431-itr-49-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-majestic-developers-2021-431-itr-49-sc\/","title":{"rendered":"PCIT v . Majestic Developers (2021) 431 ITR 49 (SC)"},"content":{"rendered":"<p>Dismissing the SLP of the revenue the Court held that\u00a0 the decision of the High Court did not warrant any interference. However, the observations in the judgment as to the scope of section\u00a0310(2)\u00a0of the\u00a0Karnataka Municipal Corporations Act, 1976\u00a0, were qua the State of Karnataka, given the particular local Act in that case\u00a0 .ie Certificate of Registered Certified Architect Sufficient compliance . \u00a0\u00a0( AY. 2008-09)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects- Completion of project &#8211;  Certificate of Registered Certified Architect Sufficient  Karnataka Municipal Corporations Act, 1976, S. 310. ]  <\/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-17459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4xB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17459","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=17459"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17459\/revisions"}],"predecessor-version":[{"id":17460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17459\/revisions\/17460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}