{"id":114429,"date":"2011-03-22T00:00:00","date_gmt":"2011-03-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-12"},"modified":"2016-01-28T12:06:19","modified_gmt":"2016-01-28T06:36:19","slug":"commissioner-vs-unknown-on-22-march-2011-12","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-12","title":{"rendered":"Commissioner vs Unknown on 22 March, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Unknown on 22 March, 2011<\/div>\n
Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2321\/2009\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2321 of\n2009 \n=========================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX-I - Appellant(s)\n \n\nVersus\n \n\nSUBHLAXMI\nDEVELOPERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMANISH BHATT, Sr. Advocate,MRS MAUNA M BHATT\nfor\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 22\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n
1.\t\tThis
\ntax appeal is ADMITTED
\nfor considering the following substantial questions of law:\n<\/p>\n
“[A]\t\tWhether, on the
\nfacts and in the circumstances of the case, the Tribunal was right in
\nlaw in allowing deduction u\/s.80IB(10) r.w.s. 80IB(1) to the assessee
\nwhen the approval by the local authority as well as completion
\ncertificate was not granted to the assessee but to the landowner and
\nthe rights and the obligations under the said approval were not
\ntransferable, and when the transfer of dwelling units in favour of
\nthe end-users was made by the landowner and not by the assessee?\n<\/p>\n
[B]\t\tWhether,
\non the facts and in the circumstances of the case, the Tribunal was
\nright in law in allowing deduction  u\/s.80IB(10) r.w.s. 80IB(1) to
\nthe assessee on profit derived from sale of unutilized FSI not being
\nthe element of profits derived from the business activity of
\ndevelopment and construction of the housing project relating to the
\nsale of tenements?”\n<\/p>\n
2.\t\tTo
\nbe heard with TAX APPEAL NO.546 OF 2008
\nand connected appeals.\n<\/p>\n
(AKIL
\nKURESHI,J.)<\/p>\n
(S.G.\n<\/p>\n
GOKANI,J.)<\/p>\n
Umesh\/<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Unknown on 22 March, 2011 Author: Akil Kureshi,&Nbsp;Ms Gokani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/2321\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 2321 of 2009 ========================================================= COMMISSIONER OF INCOME TAX-I – Appellant(s) Versus SUBHLAXMI DEVELOPERS – Opponent(s) ========================================================= Appearance : MR […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-114429","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Unknown on 22 March, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-22-march-2011-12\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Unknown on 22 March, 2011 - 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