{"id":45853,"date":"2024-09-08T06:56:51","date_gmt":"2024-09-08T01:26:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-vardhan-builders-2023-256-taxmann-com-364-2024462-itr-454-sc-editorial-pcit-v-vardhan-builders-2022-291-taxman-450-2023-456-itr-310-bomhc\/"},"modified":"2024-09-08T06:56:51","modified_gmt":"2024-09-08T01:26:51","slug":"pcit-v-vardhan-builders-2023-256-taxmann-com-364-2024462-itr-454-sc-editorial-pcit-v-vardhan-builders-2022-291-taxman-450-2023-456-itr-310-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-vardhan-builders-2023-256-taxmann-com-364-2024462-itr-454-sc-editorial-pcit-v-vardhan-builders-2022-291-taxman-450-2023-456-itr-310-bomhc\/","title":{"rendered":"PCIT v. Vardhan Builders (2023) 256 taxmann.com. 364 \/ (2024)462 ITR 454 (SC) Editorial : PCIT v. Vardhan Builders (2022) 291 Taxman 450 \/ (2023) 456 ITR 310 ( Bom)(HC)"},"content":{"rendered":"<p>The High Court held, dismissing the Department\u2019s appeal, that the Department had failed to establish the fact that the residential units in respect of which the benefit of 100 per cent. deduction under section\u00a080-IB\u00a0of the\u00a0Income-tax Act, 1961\u00a0was claimed were of area of more than 1,000 sq. ft., that the assessee was entitled to the deduction under section\u00a080-IB(10)\u00a0. SLP of Revenue is dismissed .(AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects- Area off  residential units should not exceed specified limit \u2014 Entitled to deduction \u2014 SLP of Revenue is dismissed .[ Art. 136 ]<\/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-45853","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bVz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45853","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=45853"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45853\/revisions"}],"predecessor-version":[{"id":45854,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45853\/revisions\/45854"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}