Commissioner vs Unknown on 16 November, 2011

  
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TAXAP/1908/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1908 of
2010 
=========================================================

 

COMMISSIONER
OF INCOME TAX-I - Appellant(s)
 

Versus
 

M/S
YASHODA DEVELOPERS - Opponent(s)
 

=========================================================
 
Appearance
: 
MRS
MAUNA M BHATT for
Appellant(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

				Date
: 16/11/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
question of law:

“Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal was right in law in allowing deduction u/s.80IB(10) r.w.s.
80IB(1) to the assessee when the approval by he local authority as
well as completion certificate was not granted to the assessee but
to the landowner and the rights and obligations under the said
approval were no transferable, and when the transfer of dwelling
units in favour of the end-uses was made by the landowner and not by
the assessee ?”

To
be heard with Tax Appeal No.546 of 2008 and connected appeals.

(Akil
Kureshi J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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