Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1406 - BOMBAY HIGH COURTDeduction u/s.80IB (10) - Interpretation of section 80-IB(10)(d) - project approved by the Pune Municipal Corporation which is the local authority - Effect of amendment w.e.f. 01.04.2005 - Whether section 80-IB(10)(d) which was brought into force w.e.f. 1st April, 2005 would apply to projects that were approved by the local authority prior to it being brought on the statute book – Held that:- Substantial question of law, has been already dealt with and answered by this Court in the following judgments - Commissioner of IncomeTax vs Brahma Associates [2011 (2) TMI 373 - BOMBAY HIGH COURT], Commissioner of IncomeTax vs Happy Home Enterprises [2014 (9) TMI 707 - BOMBAY HIGH COURT] and Commissioner of Income Tax, CentralII vs M/s. Kanakia Construction Private Limited [2011 (2) TMI 1547 - BOMBAY HIGH COURT]
|