Deduction u/s. 80-IB(iv) available where assessee was having many housing projects but ‘independence’ among them not proved

IN THE ITAT CHENNAI BENCH ‘C’

Deputy Commissioner of Income-tax, Co.-Circle IV(1)

Versus

Macro Marvel Projects Ltd.

IT APPEAL NOS. 1685 (MDS.) OF 2010 & 116 (MDS.) OF 2011

C.O. No. 117 (MDS.) of 2011

[ASSESSMENT YEAR 2005-06]

NOVEMBER 27, 2012

ORDE

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