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2014 (6) TMI 109 - AT - Income TaxDisallowance of claim u/s 80IB(10) of the Act Assessee not the owner of land Held that:- The Assessee has claimed deduction u/s 80IB(10) - the project on which Assessee had claimed deduction was the same project on which the Assessee had claimed deduction u/s 80IB(10) in earlier years and for earlier years Following Commissioner of Income-tax Versus Radhe Developers [2011 (12) TMI 248 - GUJARAT HIGH COURT] section 80IB(10) does not provide that the land must be owned by the assessee - the assessee had taken full responsibilities for execution of the development projects and have not acted only as a works contractor - assessee was entitled to the benefit u/s 80IB(10) even where the title of the lands had not passed on to the assessees - CIT(A) has noted that the issue in the year under appeal is identical with that of A.Y. 06-07 and also pertains to the same project there was no reason to interfere with the order of CIT(A) Decided against Revenue.
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