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2014 (12) TMI 1320 - HC - Income TaxDeduction u/s 80IB - Date of commencement of project u/s 80IB - earlier commencement certificate cancelled - Held that:- Earlier commencement certificates could not be held to be valid after one year from the date of issuance - thereafter, there was a commencement certificate issued on 2nd March, 2001 - if the earlier certificate was lapsed or were treated as cancelled, then, the Tribunal was right in its conclusion that benefit of section 80IB (10) can be derived or taken by the assessee thus all the three conditions for availing of the deduction or benefit are, thus, complied with - hence the appeal does not raise any substantial question of law and it is, accordingly, dismissed
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