TMI Blog2011 (10) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... llennium' comprising a total area of 22 acres and 19 guntas in survey Nos.44, 45 55/1 of Bangalore South Taluk and obtained an approval dated.24.05.2002 for the entire macro project from the BDA. This macro project comprised certain housing blocks, community hall, etc., as its micro components. It comprised among other things 5 residential blocks by name Mayflower, Cassia, Magnolia, Jacaranda and Laburnum. The assessee has constructed and developed Brigade Millenium consisting of 5 residential blocks namely - Mayflower, Cassia, Magnolia, Jacaranda and Laburnum. Row houses - The Oak Tree Place, a club, a community centre, a school and a park. The Assessing Officer held that all these projects are to be held as one single housing projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the jurisdiction of legislations. Being aggrieved by the action of the Assessing Officer, assessee went in appeal before the CIT(A). 04. Before the Commissioner of Income-tax(A), the assessee submitted that the decision of the jurisdictional ITAT in assessee's own case in DCIT v. Brigade Enterprises (P) Ltd (2008) 119 TTJ 269 (Bang), dated.29.08.2008 for A.Y.2004-05 has upheld and allowed the assessee's claim in respect of 80IB deduction. The assessee also submitted that the ITAT had allowed deduction u/s.80IB(10) for the assessment year 2005-06 in the assessee's own case by following the above order. The Commissioner of Income-tax(A) after considering the submissions of the assessee, allowed the appeal of the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income-tax 196 ITR 188 (SC); Capsulation Services P. Ltd. v. Commissioner of Income-tax 91 ITR 566 (Bom.) ; Phagoo Mal Sant Ram v. Commissioner of Income-tax 74 ITR 734 (P H); Arun Foundations (P) Ltd. v. ACIT 108 TTJ 710 (Chennai) ; ACIT v. Bengal Ambuja Housing Development Ltd. 39- D BCAJ 546 (Kol. Bench); Saroj Corporation v. ITO 115 TTJ 485 (Mum. Bench) Thus, the issue before us stands covered by the decision of this Bench in the case of the assessee and following that decision, we uphold the order of the learned Commissioner of Income- tax(A). 06. Since the facts and circumstances are the same, following the above decision of the Tribunal, we decide the issue in favour of the assessee. 07. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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