| |
| The Tax Publishers2020 TaxPub(DT) 5169 (SC) : (2020) 274 TAXMAN 0103 INCOME TAX ACT, 1961
Section 261 Section 80-IB
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Yash Associates [ITA No. 581 of 2016, dt. 3-12-2018] : (2020) 423 ITR 215 (Bom) : 2019 TaxPub(DT) 0034 (Bom-HC), whereby the High Court upheld the order of Tribunal holding that assessee had undertaken development and construction of housing project on a piece of land which was different from the land on which the erstwhile promoters had completed construction of 40 row houses, the Supreme Court dismissed the SLP.
|
Appeal (Supreme Court) - Special leave petition - Deduction under section 80-IB(10) - Construction not completed within a period envisaged under the statutory provision --- Allowability
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Yash Associates [ITA No. 581 of 2016, dt. 3-12-2018] : (2020) 423 ITR 215 (Bom) : 2019 TaxPub(DT) 0034 (Bom-HC), whereby the High Court upheld the order of Tribunal holding that assessee had undertaken development and construction of housing project on a piece of land which was different from the land on which the erstwhile promoters had completed construction of 40 row houses. Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : SLP dismissed
A.Y. :
IN THE SUPREME COURT OF INDIA
 SUBSCRIBE FOR FULL CONTENT
|