{"id":2121,"date":"2018-08-25T15:32:51","date_gmt":"2018-08-25T15:32:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-mahalaxmi-infraprojects-ltd-2018-63-itr-671-punetrib\/"},"modified":"2018-08-25T15:32:51","modified_gmt":"2018-08-25T15:32:51","slug":"acit-v-mahalaxmi-infraprojects-ltd-2018-63-itr-671-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-mahalaxmi-infraprojects-ltd-2018-63-itr-671-punetrib\/","title":{"rendered":"ACIT v. Mahalaxmi Infraprojects Ltd. (2018) 63 ITR 671 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that additional income had been assessed in hands of assessee from same nature of business. Hence assessee was eligible to claim \u00a0deduction u\/s. 80IA(4) of the Act . Followed\u00a0 Sheth Developers 25 taxmann.com 173 (Bom)( HC) . (ITA. Nos.142 to 147\/PUN\/2016 dt.1- 17- 2018) (AY.2007-08 to 2010-11 , 2011-12 , 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA: Industrial undertaking \u2013 Survey- Bogus purchases-Additional income offered as non genuine  purchases -Entitle deduction  [ S.80IA(4), 133A ,147 ]<\/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":[1],"tags":[],"class_list":["post-2121","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-yd","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2121","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=2121"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2121\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}