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Bombay High Court

The Pr. Commissioner Of Income Tax-14 vs Skyline Residency Pvt Ltd on 23 January, 2019

Bench: Akil Kureshi, M.S. Sanklecha

                                                                                           12. os itxa 1639-16.doc

R.M. AMBERKAR
 (Private Secretary)
                         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                                               O.O.C.J.

                                     INCOME TAX APPEAL NO. 1639 OF 2016


                       Pr. Commissioner of Income Tax 14                           .. Appellant

                                         Versus
                       Skyline Residency Pvt Ltd                                   .. Respondent

                                                 ...................
                        Mr. Suresh Kumar for the Appellant
                                                            ...................

                                                    CORAM        : AKIL KURESHI &
                                                                     M.S. SANKLECHA, JJ.
                                                     DATE       :    JANUARY 23, 2019.

                       P.C.:

                       1.       Heard.



2. The Income Tax Appeal is admitted for consideration of following re-framed question of law:-

" Whether the Tribunal was right in law in holding that if on the request of the buyer of a flat, two flats are combined total constructed area of which exceeds 1000 sq ft, the deduction under Section 80IB(10) of the Income Tax Act, 1961 cannot be disallowed?"

3. Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and the proceedings relating to the present appeal 1 of 2 ::: Uploaded on - 24/01/2019 ::: Downloaded on - 25/01/2019 01:37:55 :::

12. os itxa 1639-16.doc available, to be produced when sought for by the Court.

[ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ] 2 of 2 ::: Uploaded on - 24/01/2019 ::: Downloaded on - 25/01/2019 01:37:55 :::