{"id":4766,"date":"2019-04-08T09:15:01","date_gmt":"2019-04-08T09:15:01","guid":{"rendered":"http:\/\/itatonline.org\/digest\/puran-ratilal-mehta-v-acit-2019-175-itd-190-mum-trib-3\/"},"modified":"2019-07-21T00:23:09","modified_gmt":"2019-07-21T00:23:09","slug":"puran-ratilal-mehta-v-acit-2019-175-itd-190-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/puran-ratilal-mehta-v-acit-2019-175-itd-190-mum-trib-3\/","title":{"rendered":"Puran Ratilal Mehta v. ACIT (2019) 175 ITD 190 \/ 178 DTR 217\/ 199 TTJ 607(Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the occupation certificate is not a mandatory requirement in order to ascertain whether building was completed or not for purpose of deduction under section 80-IB(10).(AY.2001-02 to 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-Obtaining occupation certificate is not a mandatory requirement in order to ascertain whether building was completed or not for purpose of deduction under section 80-IB(10)<\/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":[1],"tags":[],"class_list":["post-4766","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1eS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4766","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=4766"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4766\/revisions"}],"predecessor-version":[{"id":6184,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4766\/revisions\/6184"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}