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Housing project for purpose of section 80-IB(10) does not include construction of commercial establishment carried out by another entity in that area
Case Law Details
- Case Name
- ITO Vs. Khyati Financial Services (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005- 2006
- Courts
- All ITAT, ITAT Mumbai
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DECIDED BY: ITAT MUMBAI BENCH `H’ MUMBAI, IN THE CASE OF: ITO Vs. Khyati Financial Services, APPEAL NO: ITA No. 3740/Mum/2008, DECIDED ON June 25, 2010
_______RELEVANT EXTRACTS_______
The assessee is a partnership firm consisting of two partners viz M/s Khyati Financial Services P.Ltd & Shri. Paresh Mohanlal Parekh. The appellant firm entered into a development agreement on 25.4.2003 with Hickson & Dadajee P.Ltd a company duly incorporated under the Companies Act, 1956 to develop property situated at Village Pahadi, Goregaon (E) owed by M/s Hickson & Dadajee P.Ltd In pursuanc...
