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2014 (4) TMI 1175 - AT - Income TaxClaim for exemption under section 80IB(10) - requisite "completion certificate" had not been obtained and submitted - Held that:- The assessee could not establish that it has made application to the concerned authority for completion of project on 14/03/2008. In fact, we have noted that as per the documents available on page No. 109, it appears that this application dated 14/03/2008 was in respect of construction of project to be done and not for any completed project. Hence, in the facts of the present case this issue against the assessee by following the earlier Tribunal decision in assessee’s own case for assessment year 2006- 07. - Decided against assessee. Revenue’s appeal in respect of the area of the land being one acre or not - Held that:- We find that even as per letter dated 17/01/2013, it is stated by the Assessing Officer that on this issue, the Tribunal decision dated 08/04/2010 is in favour of the assessee but since the Department has not accepted this Tribunal order and filed an appeal before Hon'ble High Court, this ground has been raised by the Revenue. Since the issue involved in the Revenue’s appeal is covered against the Revenue, we, decline to interfere in the order of learned CIT(A) on this aspect. In the result, the appeal of the Revenue is dismissed.
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