{"id":36335,"date":"2023-08-29T12:13:37","date_gmt":"2023-08-29T06:43:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hyagreeva-hotels-and-resorts-pvt-ltd-v-dy-cit-202297-itr-70-sn-bang-trib\/"},"modified":"2023-08-29T12:13:37","modified_gmt":"2023-08-29T06:43:37","slug":"hyagreeva-hotels-and-resorts-pvt-ltd-v-dy-cit-202297-itr-70-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hyagreeva-hotels-and-resorts-pvt-ltd-v-dy-cit-202297-itr-70-sn-bang-trib\/","title":{"rendered":"Hyagreeva Hotels and Resorts Pvt. Ltd v. Dy. CIT (2022)97 ITR 70 (SN.) (Bang) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the provisions under section\u00a080AC\u00a0of the Act requiring the assessee to furnish return of income before the due date specified under section\u00a0139(1)\u00a0of the Act are mandatory and not directory. Therefore, the assessee was not eligible for deduction under section\u00a080-IB(7)\u00a0of the Act. Tribunal directed the Assessing Officer to decide the issue as per direction of the CBDT\u00a0 under section\u00a0 119(2B) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(7) : Hotel business-Return-Failure to file return within due date-Not eligible deduction-Directed to decide as per direction of the CBDT. [S.10A, 80AC, 119(2B) 139(1)] <\/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-36335","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9s3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36335","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=36335"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36335\/revisions"}],"predecessor-version":[{"id":36336,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36335\/revisions\/36336"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}