{"id":9411,"date":"2020-02-02T12:43:54","date_gmt":"2020-02-02T12:43:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-sadhana-builders-pvt-ltd-bom-hc-ur\/"},"modified":"2020-02-02T12:43:54","modified_gmt":"2020-02-02T12:43:54","slug":"pcit-v-sadhana-builders-pvt-ltd-bom-hc-ur","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-sadhana-builders-pvt-ltd-bom-hc-ur\/","title":{"rendered":"PCIT v Sadhana Builders Pvt. Ltd. ( Bom) (HC) (UR)"},"content":{"rendered":"<p>Question raised before the High Court by the revenue was \u201cWhether on the facts and in the circumstances of the case and in law, the ITAT has erred in holding that the project was complete on or before 31.03.2009 when occupation certificate was accorded only in respect of 9206.30 Sq.Mtr. Against sanction of 11960.15 sq.Mtr. ? \u201c<\/p>\n<p>Following the order of High Court in assessee\u2019s own case bearing ITA\u00a0 No. 655 of 2017\u00a0 dt 6-6 -2019 for the AY. 2009-10 the question raised is decided against the\u00a0 revenue and in favour of the assessee.\u00a0 (ITA No. 2099\/Mum\/ 2015 dt 15-12 -2016) (ITA No 1755 of 2017 dt\u00a0 22-01-2020 (AY.2010 -11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IB(10) : Housing projects-   Completion of project-  Partial construction of project \u2013 Eligible for exemption .<\/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-9411","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2rN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9411","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=9411"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9411\/revisions"}],"predecessor-version":[{"id":9412,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9411\/revisions\/9412"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}