{"id":18574,"date":"2021-05-25T11:31:04","date_gmt":"2021-05-25T06:01:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-punetrib-2\/"},"modified":"2021-05-25T11:31:04","modified_gmt":"2021-05-25T06:01:04","slug":"advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-punetrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/advik-hi-tech-pvt-ltd-v-dy-cit-2021-85-itr-535-punetrib-2\/","title":{"rendered":"Advik Hi-Tech Pvt. Ltd. v. Dy.CIT (2021) 85 ITR 535 (Pune)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal, that the initial assessment year in respect of a claim under section\u00a080-IA\u00a0would mean the first year opted for by the assessee for claiming such deduction and the deduction was allowable for a period of 10 years from then on, out of a period of 15 years beginning from the year in which the assessee commences operations. As a result, the relief provided to the assessee was to be sustained. (AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Wind mills-Initial assessment year-Option to choose year within block of  15 years from commencement of  business.  <\/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-18574","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4PA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18574","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=18574"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18574\/revisions"}],"predecessor-version":[{"id":18575,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18574\/revisions\/18575"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}