{"id":21486,"date":"2021-09-11T15:26:01","date_gmt":"2021-09-11T09:56:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-primal-projects-p-ltd-2021-279-taxman-415-203-dtr-167-karn-hc-2\/"},"modified":"2021-09-11T15:26:01","modified_gmt":"2021-09-11T09:56:01","slug":"cit-v-primal-projects-p-ltd-2021-279-taxman-415-203-dtr-167-karn-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-primal-projects-p-ltd-2021-279-taxman-415-203-dtr-167-karn-hc-2\/","title":{"rendered":"CIT v. Primal Projects (P.) Ltd. (2021) 279 Taxman 415 \/ 203 DTR 167 (Karn.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the assessee had applied for non-automatic approval under said scheme, requirement that a unit not to occupy more than 50 per cent of area did not apply to its case. Tribunal is justified in allowing the deduction. (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-Non-automatic  approval-Requirement that a unit not to occupy more than 50 per cent of area did not apply-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-21486","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Ay","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21486","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=21486"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21486\/revisions"}],"predecessor-version":[{"id":21487,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21486\/revisions\/21487"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}