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2017 (5) TMI 204 - AT - Income TaxClaim of deduction under Section 80IB(10) - fulfillment of conditions - as per AO assessee was unable to get approval of the housing project by the Municipal Corporation as separate building plans for each of the units - Held that:- As relying on in assessee’s own case for AY 2011-12 and case of B.M. and Brothers [2013 (10) TMI 290 - GUJARAT HIGH COURT ] wherein observed that as the assessee has taken the approval in respect of the housing project more than once and it shall be deemed to have been approved on the date on which the building plan of such housing project is first approved by the local authority and accordingly held that assessee was eligible to avail the claim of deduction under Section 80IB(10) of the Act. - Decided in favour of assessee
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