Case Law Details
Case Name : Satern Griha Nirman Pvt. Limited Vs ITO (ITAT Kolkata)
Related Assessment Year : 2011-2012
Courts :
All ITAT ITAT Delhi
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Satern Griha Nirman Pvt. Limited Vs ITO (ITAT Kolkata)
The issue under consideration is that whether the disallowance made by the Assessing Officer on account of assessee’s claim for deduction under section 80IB(10) of the Income Tax Act, 1961 in respect of interest received amounting to Rs.11,10,810/- and other income amounting to Rs. 6,36,746/- is correct or not?
As per the provisions of section 80IB(10), the income derived from the business of developing housing project is eligible for deduction
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