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Principal Commissioner Of Income Tax-4 vs M/S. Bengal Greenfield Housing ... on 18 November, 2021

We have heard learned Counsel appearing for the parties. Learned Counsel for the respondent/assessee had submitted that the question of law raised in this appeal is squarely covered in favour of the assessee in the light of the decisions of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Madhur Housing & Development Co., (2018) 93 taxmann.com 502(SC) as well as the decisions in (2012) 340 ITR 14 (Delhi) and (2020) 120 taxmann.com 125 (Madras). There is nothing brought on record by the revenue to point out any distinguishing feature for us not to follow the decisions of the Hon'ble Supreme Court and the decisions referred above.
Calcutta High Court Cites 1 - Cited by 0 - T S Sivagnanam - Full Document
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