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2012 (7) TMI 984 - ITAT MUMBAIClaim of deduction under section 80IB - disallow deduction on the profit from the units having above 1000 sq.ft. built up area - Held that:- Neither the AO nor the CIT(A) made detailed enquiry or obtained certificates from the Municipal Corporation of Greater Mumbai or the office of the PWD or from the Collectorate to understand the meaning of the expression “City of Mumbai” used in section 80IB(10) of the Act. In our considered opinion, the meaning of the expression “City of Mumbai” had to be correctly analysed as otherwise it is not possible to measure the distance from the municipal limit of the “City of Mumbai”. In the interests of substantial justice we, therefore, set aside the matter to the file of the Assessing Officer to reconsider the matter
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