{"id":26581,"date":"2022-04-21T05:50:36","date_gmt":"2022-04-21T00:20:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc-pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc\/"},"modified":"2022-04-24T06:39:51","modified_gmt":"2022-04-24T01:09:51","slug":"pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc-pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc-pcit-v-prathamesh-constructions-2022-285-taxman-287-bom-hc\/","title":{"rendered":"PCIT v. Prathamesh Constructions (2022) 285 Taxman 287  \/ 324 CTR 542 \/ 209 DTR 363  (Bom) (HC)"},"content":{"rendered":"<p>The Assessing Officer disallowed the claim u\/s 80IB(10)\u00a0 on ground that completion certificate of housing project issued did not show building G, thus, it was a part completion certificate and, accordingly, assessee was not entitled to deduction under section 80-IB(10) . On appeal the CIT(A) allowed the claim . Tribunal affirmed the order of the CIT(A) . On appeal by the revenue dismissing the appeal the court held that\u00a0\u00a0 the\u00a0 building &#8216;G&#8217; was to be considered as a separate project and it was not a part and parcel of original housing project as its plan was approved much later. Order of Tribunal\u00a0\u00a0 allowing the claim was approved. ( AY . 2008 -09 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-   Completion certificate for seven buildings \u2013 Plan for eight building was revised \u2013 Entitle to deduction for seven buildings  [ S. 260A] <\/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-26581","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6UJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26581","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=26581"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26581\/revisions"}],"predecessor-version":[{"id":26629,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26581\/revisions\/26629"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}