{"id":23876,"date":"2022-01-11T13:08:46","date_gmt":"2022-01-11T07:38:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-zydus-infrastructure-p-ltd-2021-190-itd-652-ahd-trib\/"},"modified":"2022-01-11T13:08:46","modified_gmt":"2022-01-11T07:38:46","slug":"dcit-v-zydus-infrastructure-p-ltd-2021-190-itd-652-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-zydus-infrastructure-p-ltd-2021-190-itd-652-ahd-trib\/","title":{"rendered":"DCIT v. Zydus Infrastructure (P.) Ltd. (2021) 190 ITD 652 (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held that the activities of assessee being that of a developer, would also include operation and maintenance of SEZ and, therefore, assessee would be entitled for deduction under section 80IAB; it could not be said that deduction under section 80IAB will be allowed to transferee developer only. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IAB : Undertaking-Development of Special Economic Zone-Developer-Operation and maintenance-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-23876","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6d6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23876","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=23876"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23876\/revisions"}],"predecessor-version":[{"id":23877,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23876\/revisions\/23877"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}