Deduction u/s. 80-IB(10) cannot be denied for unauthorised excess construction

IN THE ITAT BANGALORE BENCH ‘A’ Income-tax Officer, Ward 4(3), Bangalore versus Mahaveer Calyx IT APPEAL NOs. 153 & 998 (BANG.) OF 2011 [ASSESSMENT YEARS 2007-08 & 2008-09] AUGUST 31, 2012 ORDER Jason P. Boaz, Judicial Member These two appeals by Revenue are directed against the separate orders of the Commissioner of Income Tax (Appeals)-II, Bangalore dt.10.11.2011 for the Assessment Year 2007-08 and dt.8.8.2011 for Assessment Year 2008-09. Since common issues are involved, they are heard together and disposed off by way of this common order. 2. The facts o...