Tag: deduction 80IB(10)
Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000 sq.ft. u/s 80IB(10). In a recent judgment Hon’ble Supreme Court has dismissed the SLP of the Revenue against the judgment of the Hon’ble High Court that flower bed …
Deduction u/s 80IB allowed when assessee was not owner of the land and undertook housing project at their own risk and cost- Supreme Court dismisses SLP of Department ABCAUS Case Law Citation: ABCAUS 2854 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Commissioner of Income …
Deduction u/s 80IB(10)-Land ownership not a condition precedent for developing the housing project and claiming the deduction. ITAT ABCAUS Case Law Citation: 966 2016 (07) ITAT Assessment Year: 2008-09 Date/Month of Judgment/Order July, 2016 Important Judgment Cited/relied upon: CIT vs. Radhe Developers (2012) Gujarat High Court Brief Facts of the Case: …
