{"id":59557,"date":"2026-04-17T12:11:15","date_gmt":"2026-04-17T06:41:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-kumar-housing-corporation-ltd-2025-306-taxman-23-bom-hc\/"},"modified":"2026-04-17T12:11:15","modified_gmt":"2026-04-17T06:41:15","slug":"pcit-v-kumar-housing-corporation-ltd-2025-306-taxman-23-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-kumar-housing-corporation-ltd-2025-306-taxman-23-bom-hc\/","title":{"rendered":"PCIT v. Kumar Housing Corporation Ltd. (2025) 306 Taxman 23 (Bom.) (HC)"},"content":{"rendered":"<p>The provision requires that the construction of the housing project commence after 01.10.1998. The AO alleged that the project had commenced prior to the stipulated date. However, the\u00a0CIT (A)\u00a0came to the conclusion that the project had commenced subsequent to\u00a018.04.1999, a finding which had also been accepted in the earlier assessment years. Accordingly, the project was held to be eligible for deduction under\u00a0<strong>section 80-IB (10)<\/strong><strong>.<\/strong> (AY 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80-IB(10): Housing projects-Date of commencement of construction after 1-10-1998-Eligibility for deduction-Findings of fact-Order of Tribunal affirmed.[S. 260A]<\/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-59557","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fuB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59557","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=59557"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59557\/revisions"}],"predecessor-version":[{"id":59558,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59557\/revisions\/59558"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}