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        Case ID :
        Income Tax

        Deduction u/s 80IB(10) - business of development and...

        Section 80IB(10) Deduction: Commercial Area Limit Allegation Not Applicable Due to Pre-April 2005 Project Approval.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Deduction u/s 80IB(10) - business of development and construction of residential and commercial units - Since, in the instant case the housing project was admittedly approved before 01.04.2005, therefore, the first allegation of the Revenue that the aggregate built up commercial area far exceeds the prescribed limit is not applicable to the assessee - Merely because certain procedural formalities relating to collection of booking application forms and money from the buyers were delegated to SICCL, it would not render SICCL as the developer of the project since the money collected by SICCL was on behalf of the assessee only - AT
                                Note: It is a system-generated summary and is for quick reference only.
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