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2011 (3) TMI 1346 - AT - Income TaxDeduction u/s 80-IB - The main contention herein is with regard to inclusion of portico and balcony for the purpose of determining the built-up area as per clause (a) of sub-section (14) of section 80-IB - The dispute herein is with regard inclusion of portico and balcony for measuring the built-up area of each residential unit - The words in the statute must, prima facie, be given their ordinary meanings. Where the grammatical construction is clear, manifest and without doubt, that construction ought to prevail unless there are some strong and obvious reasons to the contrary - Held that:- built-up area includes portico and balcony also and in this case it exceeds 1500 sq. ft. per residential unit. Accordingly the assessee is disentitled for the benefit under section 80-IB - Decided against the assessee
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