{"id":25991,"date":"2022-03-27T11:11:26","date_gmt":"2022-03-27T05:41:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-gopalan-enterprises-india-pvt-ltd-2021-90-itr-30-sn-bang-trib\/"},"modified":"2022-03-27T11:11:26","modified_gmt":"2022-03-27T05:41:26","slug":"dy-cit-v-gopalan-enterprises-india-pvt-ltd-2021-90-itr-30-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-gopalan-enterprises-india-pvt-ltd-2021-90-itr-30-sn-bang-trib\/","title":{"rendered":"Dy. CIT v. Gopalan Enterprises (India) Pvt. Ltd. (2021) 90 ITR 30 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 the assessee had to factually establish that it had four units or more and that no unit occupied more than 50 per cent. allocable area. Accordingly, the Assessing Officer was to come to a factual finding that the assessee\u2019s claim of five floors of the industrial park were independent and separate units. The matter remanded\u00a0 (AY. 2006-07, 2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings-Infrastructure  development-Functional Test-Each unit must function independently-Matter remanded. [S. 80IA(4)(iii)]   <\/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-25991","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Ld","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25991","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=25991"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25991\/revisions"}],"predecessor-version":[{"id":25992,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25991\/revisions\/25992"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}