{"id":50349,"date":"2025-01-28T15:21:57","date_gmt":"2025-01-28T09:51:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-dy-v-abci-infrastructure-p-ltd-2024-111-itr-10-sn-guwahatitrib\/"},"modified":"2025-01-28T15:21:57","modified_gmt":"2025-01-28T09:51:57","slug":"cit-dy-v-abci-infrastructure-p-ltd-2024-111-itr-10-sn-guwahatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-dy-v-abci-infrastructure-p-ltd-2024-111-itr-10-sn-guwahatitrib\/","title":{"rendered":"CIT (Dy.) v. ABCI Infrastructure P. Ltd. (2024) 111 ITR 10 (SN) (Guwahati)(Trib.)"},"content":{"rendered":"<p>The assessee is within its rights to claim deductions u\/s. 80-IA(4) in its returns filed in response to notices issued u\/s. 153A\u00a0 in respect of pending assessment proceedings for the assessment years 2017-18, 2018-19, and 2019-20 although such deductions were not made in the original returns filed u\/s. 139(1) of the Act (before search) and such claims were also not raised vide revised returns filed u\/s. 139(5) of the Act, the assessee is \u00a0entitled to the deduction for the year.(AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Infrastructure facility-Search and seizure-claim though not claimed in the original return filed before search-Assessee is entitled to the deduction. [S.80IA(4), 139(1),139(5),  153A] <\/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-50349","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d65","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50349","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=50349"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50349\/revisions"}],"predecessor-version":[{"id":50350,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50349\/revisions\/50350"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}