{"id":20364,"date":"2021-07-21T11:06:08","date_gmt":"2021-07-21T05:36:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-yash-associates-2020-115-taxmann-com-425-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-yash-associates-2020-274-taxman-103-sc\/"},"modified":"2021-11-08T06:18:12","modified_gmt":"2021-11-08T00:48:12","slug":"pcit-v-yash-associates-2020-115-taxmann-com-425-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-yash-associates-2020-274-taxman-103-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-yash-associates-2020-115-taxmann-com-425-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-yash-associates-2020-274-taxman-103-sc\/","title":{"rendered":"PCIT v. Yash Associates (2020) 115 taxmann.com 425 \/423 ITR 215(Bom.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Yash Associates ( 2019 ) 417 ITR 60 ( St) \/ (2020) 274 Taxman 103 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that\u00a0 the Tribunal is justified in holding that\u00a0 the assessee has undertaken development and construction of housing project on a piece of land which was different from land on which erstwhile promoters had completed construction of houses\u00a0 hence\u00a0 entitle to deduction. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Undertaken development and construction of housing project on a piece of land which was different from land on which erstwhile promoters had completed construction of houses-Entitle to deduction.<\/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-20364","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5is","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20364","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=20364"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20364\/revisions"}],"predecessor-version":[{"id":22471,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20364\/revisions\/22471"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}