TMI Blog2020 (9) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... to, with the buyers of flats, are eligible for deduction, even though there is violation of the sub-Sections(e) and (f) of Section 80IB(10), on the ground that these transactions were entered into before the amendments to sub-Section (3) and (f) of Section 80IB(10)? - HELD THAT:- For the reasons assigned by us in the order passed today in [ 2020 (9) TMI 1138 - KARNATAKA HIGH COURT] the substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted money, found during the search proceedings and explained as on money received, are eligible for deduction under Section 80IB(10) of the Act? (ii) Whether, on the facts and in the circumstances of the case, that the Tribunal was right in holding that, transactions entered into, with the buyers of flats, are eligible for deduction, even though there is violation of the sub-Sections(e) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|