S. 80IB(10) Mere Common Commercial & Residential Layout?

Brief of the Case

ITAT Pune held in the case M/s. D.S. Kulkarni Developers Ltd. vs. ACIT that an identical issue of claim of deduction under section 80IB(10) arose before the Tribunal in assessee’s own case in ITA Nos.723 to 725/PN/2013 & 769 to 771/PN/2013 vide order dated 31.07.2014.In this case, tribunal held that the building plans for the residential and amenities space were sanctioned independently and merely because a common lay out plan was passed by the authorities, does not disent

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