2018 (10) TMI 508

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....r. JUSTICE AKIL KURESHI) Revenue has filed this appeal against the judgment of the Income Tax Appellate Tribunal, Ahmedabad "B" Bench, Ahmedabad ["Tribunal" for short] dated 13th February 2018. The following questions are framed for our consideration:- [A] "Whether on the facts and in the circumstances of the case, the ITAT has erred in law and on facts in allowing the assessee the ded....

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....d therefore it cannot be held that the project as a whole has been developed and build by the assessee so as to make it eligible for deduction under Section 80IB [10] of the Act as a developer of the Housing Project ?" Counsel for the Revenue candidly pointed out that in case of this very assessee for the earlier assessment year, Tax Appeals No. 1154 and 11545 of 2018 raising similar questions ....

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....e cannot be considered as a developer of a housing project but was mere a contractor. The Tribunal followed its earlier judgment in case of similar assessee and confirmed the decision of CIT (A) allowing the claim. 4. Various issues arising out of the claim of different assesses under section 80IB(10) of the Act came to be thrashed out by a Division Bench judgment of this Court in case of....