{"id":47928,"date":"2024-11-16T19:32:51","date_gmt":"2024-11-16T14:02:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-chittorgarh-kota-tollway-p-ltd-2024-204-itd-223-ahdtrib-2\/"},"modified":"2024-11-16T19:32:51","modified_gmt":"2024-11-16T14:02:51","slug":"acit-v-chittorgarh-kota-tollway-p-ltd-2024-204-itd-223-ahdtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-chittorgarh-kota-tollway-p-ltd-2024-204-itd-223-ahdtrib-2\/","title":{"rendered":"ACIT v. Chittorgarh Kota Tollway (P.) Ltd. (2024) 204 ITD 223 (Ahd)(Trib.)"},"content":{"rendered":"<p>Held that when\u00a0 no deduction has been claimed no disallowance can be made. Order of CIT(A) is affirmed. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-No deduction is  claimed-Disallowance cannot be made. [S.80IA(7)] <\/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-47928","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ct2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47928","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=47928"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47928\/revisions"}],"predecessor-version":[{"id":47929,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47928\/revisions\/47929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}