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2020 (1) TMI 1024 - AT - Income TaxRate difference in sale of flats/shops - Disallowance on account of difference in rate per sq.ft. charged to various customers vis-à-vis the market rates per sq.ft. on the date of booking by these customers - HELD THAT:- Since the matter of controversy is quite similar to the case Triveni Construction Vs. DCIT & Group concerns [2019 (6) TMI 1430 - ITAT MUMBAI]therefore, we are of the view that the finding in this case is quite applicable to the facts of the case also. The Hon’ble ITAT has relied upon decision Neelkamal Realtors & Erectors India (P.) Ltd. [2013 (8) TMI 557 - ITAT MUMBAI] & M/s. Runwal Projects Pvt. Ltd. [2018 (7) TMI 1814 - ITAT MUMBAI] . Since the matter of controversy is the same, therefore, in view of the finding given by Hon’ble ITAT in the assessee’s own case we delete the addition raised by AO and decide this issue in favour of the assessee against the revenue.
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