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2017 (6) TMI 1031 - AT - Income TaxDisallowance of deduction claimed 80-IB(10) in respect of ‘Guru Shikhar’ Housing Project -non-fulfilment of the conditions specified in section 80IB(10)(a)(iii), (e) & (f) by assessee - Held that:- As decided in earlier AYs wherein held that as the assessee has itself reached out to the JDA which establishes beyond any doubt that the project area falls within the jurisdiction and the authority of JDA and it is JDA which is to approve the building plan and issuance of the completion certificate. In light of above, we are of the considered view that housing project falls with the Jaipur region and the JDA is the approving authority for development and construction of the housing projects and it shall be the local authority for the purposes of claim of deduction under Section 80IB(10) of the Act. Also as the construction has been completed and completion certificate has been issued by JDA in respect of block H & I. Accordingly, the assessee shall be eligible to claim proportionate deduction u/s 80IB(10) in respect of Block H & I. And the matter require to be setaside to the file of AO for fresh examination so that all relevant facts and documents are brought on record to determine the actual date of completion of blocks A to G
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