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2020 (12) TMI 354 - KARNATAKA HIGH COURT - Income Tax
Head Note / Extract:
Proportionate claim u/s 80IB(10) - as per revenue assessee had built 12 pent houses each exceeding 1,500 sq.ft. as a part and parcel of the residential project, thus, violating the basic condition of affordable housing project - HELD THAT:- The substantial question of law framed in this appeal has already been answered against revenue by this Court [2020 (9) TMI 1137 - KARNATAKA HIGH COURT] The aforesaid aspect of the matter could not be disputed by the learned counsel for the revenue. - Decided in favour of assessee.