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2021 (7) TMI 896 - AT - Income TaxAllowability of claim of deduction u/s 80IB(10) - proportionate deduction - flats whose built up area exceeded area prescribed limit of 1000 sq. fit.- CIT held, that assessee was eligible for proportionate deduction u/s 80IB(10) of the Act in respect of 70 flats out of the 106 flats sold during the year under consideration - HELD THAT:- We find that CIT(A) while deciding the issue in favour of the assessee had noted that the facts in the year under consideration were identical to that of A.Y. 2008-09 & 2009-10. We find that against the order of CIT(A) for A.Y. 2008-09 & 2009-10, the Revenue had carried the matter before the Tribunal. The Co-ordinate Bench of Tribunal in [2016 (5) TMI 1555 - ITAT DELHI] and vice versa, vide order dated 30.05.2016, had dismissed the appeal of Revenue. Before us, the Learned DR could not point out any fallacy in the findings of CIT(A). In such a situation, we find no reason to interfere with the order of CIT(A). Thus the grounds of Revenue are dismissed.
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