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Case Law Details

Case Name : PCIT Vs Karavali Housing (Karnataka High Court)
Related Assessment Year : 2011-12
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PCIT Vs Karavali Housing (Karnataka High Court)

Section 80IB (10) it is not the mandate of the Section that the housing project must be on a vacant plot of land having minimum area of one acre and that where a new housing project is constructed on a plot of land having minimum area of one acre but with existing housing projects would qualify for Section 80IB(10) deduction. Even otherwise, the argument of the Revenue does not stand to reason because, in the city of Mumbai where there is acute space crunch, it is difficult to find a vacant plot having min

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