Section 80IB(10) deduction on account of `extra work’

Ravindra Champalal Khinvasara Vs DCIT (ITAT Pune)  It is an admitted position that the assessee is otherwise eligible for deduction u/s.80IB(10) in respect of one of its projects, namely, ‘Khinvasara Fort’. The AO did not dispute the otherwise allowability of deduction of income from the ‘Khinvasara Fort’ project, but observed that the assessee could not furnish any evidence as to the nature of ‘extra work’ on which the deduction was also claimed. Similar position remained before the ld. CIT(A) as well that the assessee could lead no evidence to demonstrate the nature of extra wor...