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The Commissioner of Income Tax-II, Pune Versus M/s. Brahma Builders

2017 (2) TMI 390 - BOMBAY HIGH COURT

Deduction u/s. 80IB(1)- whether housing project 'Brahma Avenue' approved on 06.10.2000 which was still incomplete by 31.03.2008 in violation of section 80IB(10)(a)(i) of the Act? - Held that:- Tribunal hold that Brahma Avenue project is a different a .....

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Properties [2012 (4) TMI 54 - BOMBAY HIGH COURT ] to hold that Brahma Avenue being a separate and different project is independent of project Brahma Estate and it cannot be considered to be part of Brahma Estate project. - Decided against the Revenue .....

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A of the Income Tax Act, 1961 ('the Act') challenges the impugned order dated 31st July, 2013 passed by the Income Tax Appellate Tribunal ('the Tribunal'). The impugned order is a common order in respect of Assessment Year 2006-07 and .....

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0IB(10)(d) came into operation w.e.f. 01.04.2005 it was not applicable to the project 'Brahma Majestics' relating to A.Y. 2007-08 without appreciating and applying the principle laid down by the Hon'ble Supreme Court in the case of CIT vs .....

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iating the fact that the project 'Brahma Majestic' had been approved as a housing project and the built up area of Commercial Units exceeded the prescribed limit of 2000 sq.ft., violating the provisions of Section 80IB(10)(d) of the Act? (3) .....

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te by 31.03.2008 in violation of section 80IB(10)(a)(i) of the Act? 3. Re : Question Nos. 1 and 2: (a) Mr.Bajpayee, learned Counsel appearing for the Revenue very fairly states that the issues raised herein stand concluded against the Revenue by the .....

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