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1 - 8 of 8 (0.24 seconds)Section 80IB in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S Shravanee Constructions on 28 February, 2012
Bench)
(2012) 24 Taxman.com
Hon'ble karnataka High Courts clear judgment in Shravanee
Construction (supra) besides correctlyinterpreting provisions of
sec 80 (IB) has thrown guiding light on legislative purpose in
incorporating the eligibility of this deduction, dispels doubts which are
raised by ld. AO following Radhey Developers judgment, which
is on different facts. Jaipur ITAT in M/s Indo Continental Hotels
judgment (supra) also has adopted same view, as taken by
Hon'ble Karnataka High Courts in Shravanee Construction
8
ITA No. 791/JP/2017
Shri Prem Kumar Sanghi, Jaipur.
Income Tax Officer, Ward-1(1),, ... vs Accura Polytech Pvt. Ltd., , Ahmedabad on 23 January, 2017
i. Abdul Khader Vs. ACIT (2012) 137 ITD 188
(Bang)
ii. Kura Homes P. Ltd. Vs. I.T.O. (2012) 139 ITD 460
(Hyd)
iii.
C.I.T Central Pune vs M/S Veena Developers on 28 April, 2015
5.1 The second issue is covered by the decision of this court in
Commissioner of Income Tax Vs. Veena Developers(2015) 277
CTR 0297(SC) wherein it has been observed as under:
The Income Tax Act, 1961
Abdul Khadir Rahmath Ilahi, Chennai vs Acit, Chennai on 11 July, 2017
i. Abdul Khader Vs. ACIT (2012) 137 ITD 188
(Bang)
ii. Kura Homes P. Ltd. Vs. I.T.O. (2012) 139 ITD 460
(Hyd)
iii.
D.K.Engineering & Construction, ... vs Acit, Sambalpur on 28 April, 2017
D.K. Construction Vs. ACIT (2010) 17 TTJ 1
(Indore)
iv. RNS Infrastructure Ltd. Vs. DCIT (Bang.
1