{"id":43682,"date":"2024-06-14T16:17:52","date_gmt":"2024-06-14T10:47:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jcit-v-sheetal-infrastructure-pvt-ltd-2023-102-itr-54-sn-ahdtrib\/"},"modified":"2024-06-14T16:17:52","modified_gmt":"2024-06-14T10:47:52","slug":"jcit-v-sheetal-infrastructure-pvt-ltd-2023-102-itr-54-sn-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jcit-v-sheetal-infrastructure-pvt-ltd-2023-102-itr-54-sn-ahdtrib\/","title":{"rendered":"JCIT v. Sheetal Infrastructure Pvt Ltd (2023) 102 ITR 54 (SN) (Ahd)(Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue\u00a0 the Tribunal held that rule of\u00a0 consistency is followed as regards allocation of expenses as well as deduction under section 80IB(10) of the Act. (AY. 2012-13 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Completion of project-Deduction is allowed in earlier years \u2013Allocation of common expenses-Rule of consistency is followed. <\/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-43682","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bmy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43682","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=43682"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43682\/revisions"}],"predecessor-version":[{"id":43683,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43682\/revisions\/43683"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}