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2015 (4) TMI 1213 - HC - Income TaxAdmission of appeal on following substantial questions of law: (i) Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in allowing assessee's claim of deduction under section 80IB(10) when assessee had not completed the project by 31st March, 2008 thus violating the provisions of sub section (i) of clause (a) to section 80IB(10) of the Act? (ii) Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in allowing the assessee's claim of deduction under section 80IB(10) of ₹ 3,39,22,395/for the assessment year 2004-05 when the assessee had not commenced by 31st March, 2008 the construction of 2 out of 6 buildings comprised in the housing project in respect of which approval had been sanctioned by the local authority on 12th December, 2001?”
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