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2017 (2) TMI 390 - HC - Income TaxDeduction u/s. 80IB(1)- whether housing project 'Brahma Avenue' approved on 06.10.2000 which was still incomplete by 31.03.2008 in violation of section 80IB(10)(a)(i) of the Act? - Held that:- Tribunal hold that Brahma Avenue project is a different and independent project from the project of Brahma Estate. This finding of fact is not shown to be perverse in any manner. On the basis of above facts, the impugned order placed reliance inter alia upon decision of this Court in CIT vs. Vandana Properties [2012 (4) TMI 54 - BOMBAY HIGH COURT ] to hold that Brahma Avenue being a separate and different project is independent of project Brahma Estate and it cannot be considered to be part of Brahma Estate project. - Decided against the Revenue
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