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2014 (4) TMI 518 - AT - Income TaxDeduction u/s. 80IB(10) – legal relationship between the assessee and the end user of units - works contract - Held that:- Following decision in the case of Radhe Developers India Ltd. [2009 (4) TMI 21 - GUJARAT HIGH COURT], once the matter is going back for reconciliation, then the agreements connected to the land and the details of the approval granted by the local authority permitting to develop the housing project can also be examined if deem fit. Since the Hon'ble High Court has given the verdict in favour of the assessee after due ascertainment of these basic facts, therefore it is appropriate first to place on record all these information and then if facts are identical consequently thereupon, the cited decision has to be followed to dispose of the issue. - For such compliance matter is restored back to file of ld. CIT(A) – Decided in favour of Revenue.
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