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Procedural delay on the part of CBDT will not make Assessee ineligible for benefit
Case Law Details
- Case Name
- Commissioner of Income-tax,Central-III, Mumbai Vs Ackruti City Ltd. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HIGH COURT OF BOMBAY
Commissioner of Income-tax,Central-III, Mumbai
Versus
Ackruti City Ltd.
IT APPEAL NO. 71 OF 2012
Date of Pronouncement – 22.02.2013
ORDER
1. In this appeal by the Revenue for assessment year 2005-06, following questions of law have been proposed for our consideration.
“(a) Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in law in holding that amended provisions of Section 80IB (10), as amended by Finance Act, 2004, will not apply to project approved before 31-3-2005 and, hence, deduction under Section 80IB (10) cann...
