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2021 (7) TMI 295 - AT - Income TaxDeduction u/s 80IB(10) - proportionate deduction on the profits of the eligible units - HELD THAT:- As decided in own case [2019 (7) TMI 1529 - ITAT PUNE] the assessee is not entitled to claim any deduction under section 80IB(10) of the Act in respect of four flats against which there is violation of clauses (e) and (f) of Section 80IB(10) of the Act. However, the assessee is entitled to claim proportionate deduction in respect of balance flats sold by the assessee in the aforesaid housing project. Upholding the order of the CIT(A), we dismiss the ground of appeal raised by the Revenue
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