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2018 (6) TMI 615 - HC - Income TaxDeduction u/s 80IB(10) - Date of commencement of Housing Project to claim deduction u/s 80IB - Held that:- There is no distinguishing features warranting a different view in this appeal from that taken in the order [2014 (12) TMI 1320 - BOMBAY HIGH COURT] there is no substantial question of law - thus not entertained. Profits from the other units worked out separately and allowed deduction u/s 80IB(10) - Held that:- Not able to show us from the orders passed by the authorities under the Act that any disallowance under Section 80IB of the Act was attributable to the flat being in excess of 1000 sq. ft. This indicates the most casual and reckless manner in which the Revenue files appeals before this Court. Treatment of rent from amenities - income from other sources - Held that:- It is not even the case of the Revenue that furniture belonging to the respondent has been let out along with building to the lessee bank - thus there is no occasion to Section 56(2)(iii) and the amount cannot be classified as income from other sources - hence there is no question of law - appeal is dismissed.
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