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Case Law Details

Case Name : Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2012-13
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Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd. Vs ACIT (ITAT Delhi)

In the case of Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd. Vs. ACIT (Income Tax Appellate Tribunal Delhi), several critical aspects of Section 80IB(10) of the Income Tax Act were deliberated upon, particularly concerning the eligibility for deduction in housing projects. This section allows for deductions on profits derived from the development and construction of affordable housing projects, subject to certain conditions.

Background and Legal Context

The dispute

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