Adani Developers Pvt Ltd vs Income Tax Officer - Ward - 1 (1) on 30 November, 2015
(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.)