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Bombay High Court

The Pr. Commissioner Of Income Tax-14 vs Skyline Residency Pvt Ltd on 28 January, 2019

Author: Sandeep K. Shinde

Bench: Akil Kureshi, Sandeep K. Shinde

Priya Soparkar                          1                       34 itxa 1653-16-o


         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
             ORDINARY ORIGINAL CIVIL JURISDICTION


                  INCOME TAX APPEAL NO.1653 OF 2016


The Pr. Commissioner of Income Tax-14               ... Appellant
           V/s.
Skyline Residency Pvt Ltd                           ... Respondent
                                  ---
Mr.Suresh Kumar for the Appellant.
                          ---
                CORAM : AKIL KURESHI AND
                           SANDEEP K. SHINDE, JJ.

DATE : JANUARY 28, 2019.

P.C.:-

1. Appeal is admitted for consideration of following substantial 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?"

2. To be heard with Income Tax Appeal No.1639 of of 2016.

3. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers ::: Uploaded on - 30/01/2019 ::: Downloaded on - 30/01/2019 23:16:18 ::: Priya Soparkar 2 34 itxa 1653-16-o and proceedings relating to the present appeal available, to be produced when sought for by the Court.

(SANDEEP K.SHINDE, J.) (AKIL KURESHI,J.) ....

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