{"id":29640,"date":"2022-09-09T14:27:06","date_gmt":"2022-09-09T08:57:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-west-wing-infra-projects-2022-94-itr-58-sn-ahd-trib\/"},"modified":"2022-09-09T14:27:06","modified_gmt":"2022-09-09T08:57:06","slug":"acit-v-west-wing-infra-projects-2022-94-itr-58-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-west-wing-infra-projects-2022-94-itr-58-sn-ahd-trib\/","title":{"rendered":"ACIT v. West Wing Infra Projects (2022) 94 ITR 58 (SN) (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held\u00a0 that only one unit in the project admeasured 1,508.41 sq. ft. This fact had been confirmed by the Department Valuation Officer. The assessee could not be denied deduction in respect of the entire remaining housing project under this provision just because one unit was in excess of 1,500 sq. ft. The order of the Commissioner (Appeals) allowing proportionate deduction under section\u00a080-IB(10)\u00a0was proper. (AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-One unit in project admeasuring more than 1,500 Sq. Ft.-Entitled to proportionate deduction.  <\/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-29640","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7I4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29640","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=29640"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29640\/revisions"}],"predecessor-version":[{"id":29641,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29640\/revisions\/29641"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}