S. 80-IB(10) – Deduction can’t be denied just because Assessee did not construct himself

IN THE ITAT BANGALORE BENCH ‘B’ Abdul Khader V/s. Assistant Commissioner of Income-tax  IT APPEAL NO. 57 (BANG.) OF 2011 [ASSESSMENT YEAR 2006-07] APRIL 30, 2012 ORDER N.K Saini, Accountant Member This is an appeal filed by the assessee against the order dated 8.12.2010 of the learned Commissioner of Income-tax (Appeals) – V, Bangalore. 2. The following grounds have been raised in this appeal : “1.  The order of the learned CIT(A)-V is not justified in law and on facts and circumstances of the case.  2.  The learned CIT(A) is not justified in denyin...