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2018 (12) TMI 1719 - HC - Income TaxDeduction u/s 80IB(10) - assessee has not completed the project due to failure attributable to assessee itself within stipulated time prescribed u/S. 80IB(10) - AO denied the benefit on the premise that the housing project was not completed within the time permitted - HELD THAT:- Assessee had established on record that the buildings referred to as Complex A1 and A2 were part of separate project for which a separate approval was granted by the Municipal Corporation. Likewise, with respect to buildings Complex A3 to A8, building permission was granted by the Municipal Corporation separately. It was, in this background, that the CIT(A) and the Tribunal accepted two different dates of completion taking into account the respective dates of approval of the housing project. The entire issue is one of the facts. No question of law arises. The Income Tax Appeal is dismissed.
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