TMI Blog2019 (6) TMI 1688X X X X Extracts X X X X X X X X Extracts X X X X ..... titled the assessee to the entire amount of deduction claimed u/s.80IB(10) - HELD THAT:-The factual recording made by the ld. CIT(A) that the assessee did not claim any deduction in respect of the flats which were not completed upto the year ending has not been controverted by the DR. AR submitted that the issue raised in these appeals is no more res integra in view of an order passed in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relate to the assessment years 2012-13 2013-14. Since common issue is raised in these two appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. The only issue raised herein is against the allowing of deduction u/s.80IB(10) of the Income-tax Act, 1961 (hereinafter also called the Act ) on pro-rata basis. 3. Briefly stated, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and C wings prior to 31-03-2012. He further observed that the assessee did not claim any deduction u/s.80IB(10) in respect of the flats which were sanctioned after 31-03-2012. The Revenue is aggrieved by the finding given by the ld. CIT(A). Facts of the appeal for A.Y. 2013-14 are admittedly similar to those of A.Y. 2012-13 but for the difference in the amount of deduction. 4. We have heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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