2021 (2) TMI 997

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....come Tax<br>HON'BLE MR. JUSTICE ALOK ARADHE AND HON'BLE MR. JUSTICE NATARAJ RANGASWAMY APPELLANTS (BY SRI.K.V. ARAVIND ADV.,) RESPONDENT (BY SRI. A SHANKAR SENIOR FOR SRI. V. CHANDRASEKHAR AND M. LAVA ADVS.,) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subjec....

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....d be entitled to deduction under section 80IB(10) of the Act in respect of 12th and 13th floor flats, when the flats were combined and were measuring more than 1500 square feet? 3. Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessee was entitled to deduction of the flats at the 12th and 13th floor when the assessee has not claimed ....

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....R BUILDERS IT APPEAL NO.32 OF 2012 DATED 19.03.2012 (KAR.), and (iii) CIT VS. S.N.BUILDERS & DEVELOPERSIN ITA NO.393 OF 2014 DATED 07.01.2021 (KAR.), whereas, it is also submitted that second substantial question of law has been answered in favour of the assessee in (i) UCO BANK VS. CIT 237 ITR 889 (SC) (ii) STATE OF KERALA AND OTHERS VS. KURIAN ABRAHAM PRIVATE LIMITED AND ANOTHER, 303 ITR 284 (SC....

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....TIGE ESTATE PROJECTS PVT. LTD. in ITA No.84/2010 (KAR) dated 05.05.2020. 5. On the other hand, learned Senior counsel for the assessee submitted that the aforesaid issue does not arise for consideration in this appeal and arises only in connected matter that is I.T.A.No.207/2014. 6. We have considered the submissions made by learned counsel for the parties and have perused the record. The fi....