{"id":9353,"date":"2020-01-31T12:49:19","date_gmt":"2020-01-31T12:49:19","guid":{"rendered":"http:\/\/itatonline.org\/digest\/uma-developers-v-ito-2020bcaj-january-p-34-mum-trib\/"},"modified":"2020-01-31T12:49:19","modified_gmt":"2020-01-31T12:49:19","slug":"uma-developers-v-ito-2020bcaj-january-p-34-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uma-developers-v-ito-2020bcaj-january-p-34-mum-trib\/","title":{"rendered":"Uma Developers v ITO ( 2020)BCAJ-January \u2013 P.34 (Mum) (Trib)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Tribunal held that condition imposed\u00a0 u\/s 80AC of the Act is mandatory \u00a0failure to file the return u\/s 139(1) of the Act , the assessee is not eligible to claim the deduction u\/s 80IB(10 ) of the Act . \u00a0Followed Saffire Garments ( 2013) 140 ITD 6 (SB) (Ahd) (Trib) \u00a0\u00a0( ITA No . 2164 \/Mum\/2016 dt 11-10 2019 ) (AY. 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80AC : Return to be furnished &#8211;  Housing projects- Fling of return of income u\/s 139(1) is mandatory for claiming the deduction u\/s 80IB (10) -Not eligible to claim the deduction . [ S.80IB(10),139(1) ]    <\/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-9353","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2qR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9353","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=9353"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9353\/revisions"}],"predecessor-version":[{"id":9354,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9353\/revisions\/9354"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}