TMI Blog2021 (7) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - ITA No. 2074/PUN/2017 - - - Dated:- 6-7-2021 - Shri R.S.Syal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the assessee is a firm engaged in the business of promoter and developer of Real Estate Properties and dealing in Real Estate. The assessee filed its return of income on 29.09.2013 declaring total income of ₹ 5,50,439/-. The case was selected for scrutiny under CASS and the required notices duly issued and served on the assessee. The assessee had claimed deduction of ₹ 1,78, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) of the Act. 4. The Ld. DR conceded to these submissions put forth by the Ld. AR for the assessee. 5. We have heard the submissions and perused the order of the Tribunal in assessee‟s own case (supra.). We find that the Tribunal in its order in ITA No.917/PUN/2017 for the assessment year 2012-13 dated 09.07.2019 at Page 10, Para 11 on the issue has held as follows: 11. The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion u/s.80IB(10) of the Act. This issue is no more Res-integra. 6. Parties herein submitted that the facts and circumstances involved in this appeal are absolutely identical and therefore, on same parity of reasoning, respectfully following our order in ITA No.917/PUN/2017 (supra.), we do not find any reason to interfere with the findings of the Ld. CIT(Appeals) and relief provided to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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