Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 1001 - BOMBAY HIGH COURTDeduction u/s 80IB(10)(d) - as per tribunal it is apparent that Assessee cannot be termed as a mere contractor. He is a developer and claiming rights in the land/immoveable property, that is how he proceeded to execute necessary agreements and appoint agents to carry out the construction - HELD THAT:- Tribunal's order, confirming that of the Commissioner, does not raise any substantial question of law. It was not for the Assessing Officer to have sat in judgment over the satisfaction of the statutory Authorities. The documents in that behalf together with recitals were conclusive of the rights of the Assessee. - Decided against revenue
|