{"id":36327,"date":"2023-08-29T11:58:02","date_gmt":"2023-08-29T06:28:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-wind-world-india-ltd-202298-itr-22-mumtrib-5\/"},"modified":"2023-08-29T11:58:02","modified_gmt":"2023-08-29T06:28:02","slug":"dy-cit-v-wind-world-india-ltd-202298-itr-22-mumtrib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-wind-world-india-ltd-202298-itr-22-mumtrib-5\/","title":{"rendered":"Dy. CIT v. Wind World India Ltd. (2022)98 ITR 22 (Mum)(Trib)"},"content":{"rendered":"<p>Held, that since no details were produced before the Tribunal, there was no infirmity in the order of the Commissioner (Appeals) confirming the disallowance under section 80-IA of the Act for failure to file Form No 10CCB. (AY.2007-08, 2010-11 to 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA: Industrial undertakings-Infrastructure development-Failure to file Form No  10CCB-Disallowance is justified.<\/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-36327","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36327","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=36327"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36327\/revisions"}],"predecessor-version":[{"id":36328,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36327\/revisions\/36328"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}