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2020 (9) TMI 725 - AT - Income TaxDeduction u/s. 80IB(10) on pro-rata basis in respect of shops and commercial buildings - allowability of deduction on pro-rata basis - HELD THAT:- This Tribunal in assessee‟s own case for A.Y. 2013-14 [2020 (9) TMI 691 - ITAT PUNE] observed that the respondent revenue granting the deduction consistently on pro-rata basis from A.Y. 2009-10 onwards up to 2012-13 but, however, without there being any change in the facts relating to deduction u/s. 80IB(10), the respondent revenue denied the said deduction for A.Y. 2013-14. This Tribunal on the rule of consistency by placing reliance in the case of Commissioner of Income Tax Vs. Paul Brothers [1992 (10) TMI 5 - BOMBAY HIGH COURT] held that the assessee is entitled to claim pro-rata deduction in respect of shops and commercial establishments having no change in the facts of the case. We hold that the assessee is entitled to claim pro-rata deduction on shops and commercial establishments for A.Y. 2014-15 - Decided in favour of assessee.
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