Case Law Details
Case Name : ITO Vs Lakshmi Brick Industries (ITAT Chennai)
Appeal Number : ITA No. 945/Chny/2020
Date of Judgement/Order : 08/02/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Chennai
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ITO Vs Lakshmi Brick Industries (ITAT Chennai)
ITAT Chennai held that profit on transfer of flats to partners is computable in the hands of firm, however, benefit of deduction u/s 80IB(10) of the Income Tax Act duly available even on transfer of flats to the partners by way of MO
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