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Section 80IB(10) Disallowance Becomes Academic After Reassessment Is Quashed
Case Law Details
- Case Name
- DCIT Vs Bombay Slum Redevelopment Corporation Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs Bombay Slum Redevelopment Corporation Pvt. Ltd. (ITAT Mumbai)
80IB(10) Disallowance on SLP Ground Becomes Academic: ITAT Mumbai Dismisses Revenue Appeal After Bombay HC Quashes Reassessment
ITAT Mumbai (B Bench) in DCIT vs Bombay Slum Redevelopment Corporation Pvt. Ltd. (ITA No. 6126/Mum/2025, AY 2015-16, order dated 23.12.2025) has dismissed the Revenue’s appeal, holding that once the Bombay High Court has quashed the reassessment notice u/s 148 and all consequential proceedings, the Revenue’s challenge to deletion of deduction u/s 80IB(10) becomes purely academic.
The Assessee, e...
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