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2016 (2) TMI 276 - BOMBAY HIGH COURT

2016 (2) TMI 276 - BOMBAY HIGH COURT - TMI - Addition on account of excess allotment of area while purchasing development rights from Hindustan Candle Manufacturing Co.Pvt.Ltd. - eligibility of sec 80IB - ITAT upholding the deletion the addition by CIT(A) - Held that:- As both the CIT (Appeals) and the Tribunal, have in their orders, rendered a finding that the Respondent Assessee had fulfilled all conditions laid down in Section 80 IB(10) of the Act for housing project. Consequently, the enti .....

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ngly, it does not give rise to any substantial question of law, thus not entertained. - Income Tax Appeal No. 1891 OF 2013 - Dated:- 27-1-2016 - M.S. SANKLECHA AND B.P. COLABAWALLA JJ. For the Petitioner : Mr A.R. Malhotra with Mr N.A. Kazi For the Respondent : Mr S.C. Tiwari with Ms Rutuja Pawar ORDER P.C.:- 1. This Appeal by the Revenue under section 260A of the Income Tax Act 1961 (the Act) challenges a common order dated 21st November 2012 passed by the Income Tax Appellate Tribunal, Mumbai. .....

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of section 80 IB(10) without taking into consideration the clinching evidence gathered by the survey team which had found that there are many residential units in the building admeasuring more than stipulated limit of 1000 sq.ft. after including the exclusive terrace ? (B) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the order of CIT(A) regarding project completion method ? (C) Whether on the facts and in the circumstances of the .....

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