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2017 (11) TMI 1999 - CHHATTISGARH HIGH COURTDeduction u/s.80IB(10) - 'housing projects' prior to 01.04.2005 - Whether there was no clause (d) earlier and there is no express provision in this sub-section dealing with the consequence of having a commercial establishment within a housing project? - Whether Section 80IB(10)(d) of the Income Tax Act, 1961 applies to a housing project approved before 31.03.2005 but completed on or after 01.04.2005? - HELD THAT:- We are satisfied that the learned counsel for the Appellant-Revenue is justified in submitting that these appeals are covered as per the judgment of the Supreme Court in Sarkar Builders [2015 (5) TMI 555 - SUPREME COURT] and therefore, these appeals may be permitted to be withdrawn.
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