{"id":56072,"date":"2025-08-18T18:17:51","date_gmt":"2025-08-18T12:47:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kiran-harsukhlal-hemani-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc-bombay-slum-redevelopment-corporation-p-ltd-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc\/"},"modified":"2025-08-18T18:17:51","modified_gmt":"2025-08-18T12:47:51","slug":"kiran-harsukhlal-hemani-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc-bombay-slum-redevelopment-corporation-p-ltd-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kiran-harsukhlal-hemani-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc-bombay-slum-redevelopment-corporation-p-ltd-v-uoi-2025-343-ctr-343-247-dtr-161-bomhc\/","title":{"rendered":"Kiran Harsukhlal Hemani v. UOI (2025) 343 CTR 343 \/ 247 DTR 161 (Bom)(HC) Bombay Slum Redevelopment Corporation (P) Ltd. v. UOI (2025) 343 CTR 343 \/ 247 DTR 161 (Bom)(HC)"},"content":{"rendered":"<p>Dismissing the petition\u00a0 the Court held that the benefit of S. \u00a080IB(10) for slum redevelopment projects was introduced prospectively from 1-4-2005, and the CBDT\u2019s principal notification 67 of 2010 dated 3-8-2010, corrected by Notification No. 2 of 2011 dated 5-1-2011, only aligned the effective date with the statute. Since the legislature never intended retrospective benefit, the impugned corrigendum notification was valid and could not be struck down as ultra vires. Reliance placed on <em>CIT v. Brahma Associates<\/em><em> (<\/em>Bom)HC \u00a0an<em>d CIT v. Sarkar Builders (2015) 277 CTR 301 (<\/em>SC) \/ (2015) 7SCC 579<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-CBDT Notification-Proviso to S.  80IB(10)(a) &amp; 800IB(10 (b) effective from 1-4-2005-Notification aligning date of benefit cannot be struck down as ultra vires. [S. 80IB(10)(2), 1119, Art. 226]<\/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-56072","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eAo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56072","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=56072"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56072\/revisions"}],"predecessor-version":[{"id":56073,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56072\/revisions\/56073"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}