{"id":2654,"date":"2018-10-22T10:21:34","date_gmt":"2018-10-22T10:21:34","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-makwana-brothers-cit-v-suyog-shivalaya-2018-257-taxman-334-sc\/"},"modified":"2018-10-22T10:21:34","modified_gmt":"2018-10-22T10:21:34","slug":"cit-v-makwana-brothers-cit-v-suyog-shivalaya-2018-257-taxman-334-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-makwana-brothers-cit-v-suyog-shivalaya-2018-257-taxman-334-sc\/","title":{"rendered":"CIT v. Makwana Brothers &#038; Co (HWP) ( 2017) 88 taxmann.com 278 ( Bom) (HC)  Editorial: SLP of revenue is dismissed ; CIT v. Suyog Shivalaya (2018) 257 Taxman 334 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ; Once\u00a0 local authorities\u00a0 approve a project as housing project along with commercial user to extent permitted under DC Rules\/Regulations framed by respective local authorities, it has to be treated as housing project and eligible deduction. Followed CIT v. Veena Developers ( 2016) 66 taxmann.com 353 (SC), CIT v. Brahma Associates (2011) 333 ITR 289 ( Bom) (HC) (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10 :Housing projects- Local authorities could approve a housing project along with  commercial user to extend permitted under DC Rules \/Regulations framed by respective local authority -When local authorities approve the project as housing project \u2013 Deduction cannot be denied<\/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":[1],"tags":[],"class_list":["post-2654","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-GO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2654","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=2654"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2654\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}