Rajasthan Land Developers Pvt. Ltd., ... vs Ito, Jaipur on 7 February, 2018
M/s. Rajasthan Land Developers Pvt Ltd. vs ITO, Ward- 2(2), Jaipur
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1 - 3 of 3 (0.35 seconds)Madhav Builders, , Ahmedabad vs Assessee on 1 February, 2016
In order to study the difference between a
developer and a contractor we would like to refer to the decision of
ITAT, Chennai Bench in the case of Prime Developers vs. ITO,
Ward -1(4)-Tirupur in ITA No.933(Mds) of 2013, for Asst. Year
2009-10 dated September 23, 2015, which reads as under :-
The Principal Commissioner Of Income ... vs Green Associates on 10 June, 2019
(c) Whether on the facts and in circumstances of the
case, the learned ITAT has erred in law and on facts in
deleting the addition in respect of disallowance of
deduction u/s. 80IB of the Act without appreciating
that the Assessing Officer's action of disallowing
assessee's claim of deduction u/s. 80IB(10) of the Act,
finds support from decision of (1) ITAT Chennai Bench
"B" in the case of Prime Developers Vs. Income tax
Officer Ward 1(4) Tirupur reported in (2015) 64
taxmann.com 48 (Chennai-Trib.)
1