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of <h1>Gujarat HC: Appeals on Section 80IB(10) Deduction Eligibility for Taxpayer with Separate Construction Agreements</h1> <h3>Commissioner Of Income Tax II Versus Narayan Realty Ltd.</h3> The Gujarat HC admitted appeals concerning the eligibility of deduction under section 80IB(10) of the Act for a taxpayer with separate agreements for ... Deduction u/s 80IB(10) - HELD THAT:- All appeals are admitted on the following questions:- “Whether the ITAT is correct in facts and circumstances of the case and in law in allowing the deduction u/s 80IB(10) of the Act, to the assessee, without appreciating the fact that the assessee has entered into separate agreements with individual buyers for construction work and thus carried out construction of residential houses as a contractor, rendering it ineligible for deduction u/s 80IB(10) of the Act?” The Gujarat High Court admitted all appeals regarding the eligibility of deduction under section 80IB(10) of the Act for a taxpayer who entered into separate agreements with individual buyers for construction work. The case will be heard along with other related appeals.
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