{"id":20362,"date":"2021-07-21T11:05:52","date_gmt":"2021-07-21T05:35:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kewal-real-estate-p-ltd-2020-113-taxmann-com-623-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-kewal-real-estate-p-ltd-2020-270-taxman-175-sc\/"},"modified":"2021-07-21T11:05:52","modified_gmt":"2021-07-21T05:35:52","slug":"pcit-v-kewal-real-estate-p-ltd-2020-113-taxmann-com-623-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-kewal-real-estate-p-ltd-2020-270-taxman-175-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kewal-real-estate-p-ltd-2020-113-taxmann-com-623-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-kewal-real-estate-p-ltd-2020-270-taxman-175-sc\/","title":{"rendered":"PCIT v. Kewal Real Estate (P.) Ltd. (2020) 113 taxmann.com 623 (Bom.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Kewal Real Estate (P.) Ltd. (2020) 270 Taxman 175 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that,\u00a0 the\u00a0 assessee had established on record that buildings in question were part of separate project for which a separate approval was granted by Municipal Corporation. Accordingly Tribunal accepted two different dates of completion taking into account respective dates of approval of housing project. Order of Tribunal allowing the exemption was affirmed. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Date of completion of construction<br \/>\n-Separate project-Separate approval was granted-Entitle to exemption.<\/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-20362","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5iq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20362","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=20362"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20362\/revisions"}],"predecessor-version":[{"id":20363,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20362\/revisions\/20363"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}