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2019 (6) TMI 1051 - ITAT PUNEDeduction u/s 80IB(10) - built up area of a flat in the housing project should not exceed 1500 sq.ft. - CIT(A) granted proportionate deduction to the units/flats which were having area less than 1500 sq. ft. - HELD THAT:- As decided in assessee's own case the findings namely that the projections are external projections, it is for the purpose of aesthetic beauty of the building, are not habitable and not utilizable from inside and all allowed by the Corporation and not considered by them for the purpose of calculating the area of the flat, has not been controverted by the Revenue. In such a situation, we are of the view that the deduction u/s 80IB(10) cannot be denied to the assessee. We therefore direct the AO to allow the deduction on the entire project. Thus the grounds of the assessee are allowed. Revenue has not pointed out any distinguishing feature in the facts of the present case and to that of assessee’s own case in A.Y. 2010-11 nor has placed any material on record to demonstrate that the decision of Pune Tribunal in assessee’s own case in A.Y. 2010-11 [2017 (11) TMI 116 - ITAT PUNE] which has been relied upon by Ld.CIT(A) has been set aside / overturned or stayed by Higher Judicial Forum. In view of the aforesaid facts, we find no reason to interfere with the order of Ld.CIT(A) and thus the grounds of Revenue are dismissed.
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