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1 - 9 of 9 (0.26 seconds)The Income Tax Act, 1961
Commissioner Income Tax-I vs Chd Developers Ltd. on 22 January, 2014
In any event, the Hon'ble Delhi High Court in the case of Commissioner Income Tax-I vs
Chd Developers Ltd. (supra), held as follows:-
Section 80IB in The Income Tax Act, 1961 [Entire Act]
Section 80 in The Income Tax Act, 1961 [Entire Act]
C.I.T Mumbai vs M/S Sarkar Builders on 15 May, 2015
8. Ground No. 3, 4 & 5, are on the issue of calculation of the total commercial area in the
housing project and whether the assessee followed Section 80-IB(10)(d) of the Act, which
came into force w.e.f. 01/04/2005. We find that the housing project has been approved in
September, 2004, i.e., before 01/04/2005. The Hon'ble Supreme Court in the case of CIT Vs.
12
I.T.A. No. 598/Kol/2016
Assessment Year: 2009-10
M/s. B.U. Gardens Pvt. Ltd
Sarkar Builders (supra), has approved the decision of the Hon'ble Bombay High Court in the
case of Brahma Associates & Ors. (Supra) relied on by the ld. CIT(A), and has held as follows:-
The Cit-Ii, Pune vs M/S Brahma Associates on 21 October, 2016
8.1. Respectfully following the propositions of law laid down by the Apex Court, we
uphold the findings of the ld. First Appellate Authority and dismiss this ground of the
assessee.
Section 250 in The Income Tax Act, 1961 [Entire Act]
Jt. Commissioner Of Income Tax, Special ... vs Nalco Chemicals (India) Ltd. ... on 11 August, 2005
8. Ground No. 3, 4 & 5, are on the issue of calculation of the total commercial area in the
housing project and whether the assessee followed Section 80-IB(10)(d) of the Act, which
came into force w.e.f. 01/04/2005. We find that the housing project has been approved in
September, 2004, i.e., before 01/04/2005. The Hon'ble Supreme Court in the case of CIT Vs.
12
I.T.A. No. 598/Kol/2016
Assessment Year: 2009-10
M/s. B.U. Gardens Pvt. Ltd
Sarkar Builders (supra), has approved the decision of the Hon'ble Bombay High Court in the
case of Brahma Associates & Ors. (Supra) relied on by the ld. CIT(A), and has held as follows:-
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