Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 406 - AT - Income TaxEligibility of deduction u/s.80IB(10) - area violation - completion certificate has been issued by MCGM as constructed as per approved plan - HELD THAT:- As decided in own case [2017 (4) TMI 1513 - ITAT MUMBAI] AO should be directed to examine the date of approval of the project in question and apply the said decisions on the said clause (Ex. Emgeen Holdings (P) Ltd 2011 (7) TMI 199 - ITAT MUMBAI (Mumbai) . Accordingly we order. AO shall grant reasonable opportunity of being heard to the assessee as per the set principles of natural justice. Appeals of the revenue are allowed for statistical purposes.
|