I vs Unknown on 21 June, 2011

   Gujarat High Court Case Information System 

  
  
    

 
 
    	      
         
	    
		   Print
				          

  


	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	 
	


 


	 

TAXAP/307/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 307 of
2010 
=========================================================

 

I
T O WARD-2 GODHRA THROUGH - Appellant(s)
 

Versus
 

SANSKAR
ASSOCIATES - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
KM PARIKH for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

 
 


 

Date
: 21/06/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
appeal is admitted for consideration of following 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 the local authority as
well as completion certificate was not granted to the assessee but to
the landowner and the rights and the obligations under the said
approval were not transferable, and when the transfer of dwelling
units in favour of the end users was made by the landowner and not by
the assessee?”

To
be heard with Tax Appeal No.546/2008.

(Akil
Kureshi,J.)

(Ms.

Sonia Gokani,J.)

(raghu)

Top