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Ownership of land not must to be eligible for deduction u/s. 80-IB(10)
Case Law Details
- Case Name
- Commissioner of Income Tax 1 Vs Prathama Developers (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Commissioner of Income-tax
versus
Prathama Developers
TAX APPEAL NO. 128 OF 2013
MARCH 28, 2013
ORDER
Akil Kureshi, J.
Revenue is in appeal against judgment of the Income Tax Appellate Tribunal dated 20.7.2012 raising following question for our consideration:
“Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the decision of the CIT(A) and thereby deleting the dis allowance under section 80-IB(10) without appreciating that the legal relationship between the assessee firm and the end users of the unit was...
