{"id":26530,"date":"2022-04-20T17:48:57","date_gmt":"2022-04-20T12:18:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hinduja-land-developments-p-ltd-v-acit-2022-440-itr-135-284-taxman-662-karn-hc\/"},"modified":"2022-10-25T13:05:34","modified_gmt":"2022-10-25T07:35:34","slug":"hinduja-land-developments-p-ltd-v-acit-2022-440-itr-135-284-taxman-662-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hinduja-land-developments-p-ltd-v-acit-2022-440-itr-135-284-taxman-662-karn-hc\/","title":{"rendered":"Hinduja Land Developments (P.) Ltd. v. ACIT (2022) 440 ITR 135 \/ 284 Taxman 662\/ 213 DTR 164\/ 326 CTR 464  (Karn.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the document placed before the court said to be the revised return would indicate that the deductions under Chapter VI-A were claimed by the assessee. The orders of the Assessing Officer and the appellate authorities were to be set aside and the matter remanded to the Assessing Officer to re-examine the deduction claimed by the assessee \u00a0with respect to the revised return in view of the provisions of section\u00a080AC\u00a0 of the Act. (AY.2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Denial of exemption on the ground that in the revised return the claim was withdrawn-Denial of exemption on hyper technicalities is held to be unjustified-Matter remanded to the Assessing Officer. [S.80AC]  <\/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-26530","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6TU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26530","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=26530"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26530\/revisions"}],"predecessor-version":[{"id":30560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26530\/revisions\/30560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}