{"id":28029,"date":"2022-07-05T14:07:56","date_gmt":"2022-07-05T08:37:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mandavi-builders-v-dy-cit-2021-133-taxmann-com-413-karn-hc-editorial-slp-is-granted-to-the-revenue-dcit-v-mandavi-builders-2022-285-taxman-4-sc\/"},"modified":"2022-07-05T14:07:56","modified_gmt":"2022-07-05T08:37:56","slug":"mandavi-builders-v-dy-cit-2021-133-taxmann-com-413-karn-hc-editorial-slp-is-granted-to-the-revenue-dcit-v-mandavi-builders-2022-285-taxman-4-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mandavi-builders-v-dy-cit-2021-133-taxmann-com-413-karn-hc-editorial-slp-is-granted-to-the-revenue-dcit-v-mandavi-builders-2022-285-taxman-4-sc\/","title":{"rendered":"Mandavi Builders v. Dy. CIT (2021) 133 taxmann.com 413 (Karn.)(HC) Editorial : SLP is granted to the revenue; DCIT v. Mandavi Builders. (2022) 285 Taxman 4 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that housing project which took palce in 2007-08, the amendment brought on 1-4-2020 vide caluses (e) and (f) to section 80IB(10) is prospective in nature. Court also held that the\u00a0 unaccounted money found in the course of search,dedcution u\/s 80IB(10) cannot be denied. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Amendment brought on 1-4-2020 vide caluses (e) and (f) to section 80IB(10) is prospective in nature-Unaccounted money found in the course of search-Dedcution u\/s. 80IB(10) 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":[21],"tags":[],"class_list":["post-28029","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7i5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28029","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=28029"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28029\/revisions"}],"predecessor-version":[{"id":28030,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28029\/revisions\/28030"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}