{"id":26526,"date":"2022-04-20T17:48:05","date_gmt":"2022-04-20T12:18:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-s-n-builders-and-developers-2022-440-itr-351-karn-hc\/"},"modified":"2022-04-20T17:48:05","modified_gmt":"2022-04-20T12:18:05","slug":"pcit-v-s-n-builders-and-developers-2022-440-itr-351-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-s-n-builders-and-developers-2022-440-itr-351-karn-hc\/","title":{"rendered":"PCIT v. S. N. Builders and Developers (2022) 440 ITR 351 (Karn.) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that the\u00a0 Tribunal was justified in allowing proportionate deduction under section\u00a080-IB(10)\u00a0to the extent of profits attributable to the units of the project where the built up area was below 1500 sq. ft. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Built-up area-Some units of  project conforming to condition-Proportionate deduction allowable. <\/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-26526","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6TQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26526","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=26526"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26526\/revisions"}],"predecessor-version":[{"id":26527,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26526\/revisions\/26527"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}