{"id":5726,"date":"2019-06-11T04:52:18","date_gmt":"2019-06-11T04:52:18","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-ag8-ventures-ltd-2019-69-itr-35-sn-indoretrib\/"},"modified":"2019-06-11T04:52:18","modified_gmt":"2019-06-11T04:52:18","slug":"dcit-v-ag8-ventures-ltd-2019-69-itr-35-sn-indoretrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-ag8-ventures-ltd-2019-69-itr-35-sn-indoretrib\/","title":{"rendered":"DCIT v. AG8 Ventures Ltd (2019) 69 ITR 35 (SN)  (Indore)(Trib.)"},"content":{"rendered":"<p>On appeal by the Department, the Tribunal relying on the decision of the Hon\u2019ble Gujarat High Court in the case of CIT v. Radha Developers ( 2012) 341\u00a0ITR\u00a0403 ( Guj) (HC)\u00a0 held that ownership of land was not a prerequisite for claiming deduction u\/s. 80IB of the Act and therefore, deduction was allowable. (AY 2007-08, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB : Industrial undertakings-Ownership of property is not a condition for claiming deduction.<\/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-5726","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1um","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5726","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=5726"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5726\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}