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    <title>2018 (6) TMI 615 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act, 1961, challenging the Tribunal&#039;s order for Assessment Year 2010-11. The Court found no substantial question of law in the interpretation of the date of commencement of development and construction of a Housing Project for deduction under section 80IB(10). It also rejected the Revenue&#039;s argument regarding profits from units exceeding the prescribed ceiling on built-up area for deduction under the same section. Additionally, the Court upheld the classification of rent from amenities as income from house property rather than income from other sources.</description>
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    <pubDate>Wed, 06 Jun 2018 00:00:00 +0530</pubDate>
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      <title>2018 (6) TMI 615 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=361788</link>
      <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act, 1961, challenging the Tribunal&#039;s order for Assessment Year 2010-11. The Court found no substantial question of law in the interpretation of the date of commencement of development and construction of a Housing Project for deduction under section 80IB(10). It also rejected the Revenue&#039;s argument regarding profits from units exceeding the prescribed ceiling on built-up area for deduction under the same section. Additionally, the Court upheld the classification of rent from amenities as income from house property rather than income from other sources.</description>
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      <pubDate>Wed, 06 Jun 2018 00:00:00 +0530</pubDate>
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