2022 (5) TMI 743

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....Partha Sarathi Chaudhury, Judicial Member For the Assessee : Shri Krishna Gujarathi For the Revenue : S/Shri Sardar Singh Meena And Suhas Dabade ORDER This batch of nine appeals comprising of six by the assessee for the A.Ys. 2010-11 to 2012-13, 2014-15 to 2016-17 and three by the Revenue for the A.Ys. 2010-11 to 2012-13 arise out of a common order dated 26.02.2019 passed by the ld. CI....

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....ificate was not obtained from the local authority by 31.03.2008 owing to non-completion of the said building by the due date. The AO further observed that the assessee had projects in Sector 1 and Sector 7, for which development charges were paid as a single unified project. He, therefore, jettisoned the contention of the assessee that the projects on Sector 1 and Sector 7 were different. He howev....

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....lowing deduction u/s 80IB(10) of the Act in entirety in respect of Sector 7 project, whereas the Revenue has challenged the action of ld. CIT(A) in allowing the deduction on proportionate basis. 3. We have heard both the sides and gone through the relevant material on record. It is seen that the issue under consideration came up for consideration before the Tribunal. Vide its afore-referred ord....