{"id":188908,"date":"2011-03-15T00:00:00","date_gmt":"2011-03-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-15-march-2011"},"modified":"2018-05-02T01:16:27","modified_gmt":"2018-05-01T19:46:27","slug":"income-vs-unknown-on-15-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-vs-unknown-on-15-march-2011","title":{"rendered":"Income vs Unknown on 15 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Income vs Unknown on 15 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   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\/1631\/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. 1631 of 2009\n \n\n \n=========================================================\n\n \n\nINCOME\nTAX OFFICER WARD 5(1) - Appellant(s)\n \n\nVersus\n \n\nSHYAM\nDEVELOPERS - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH for\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: 15\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\t\tThis<br \/>\ntax appeal is ADMITTED for considering the following<br \/>\nsubstantial question of law:\n<\/p>\n<p>&#8220;WHETHER ON THE<br \/>\nFACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE APPELLATE TRIBUNAL<br \/>\nWAS RIGHT IN LAW IN ALLOWING DEDUCTIONS U\/S. 80IB(10) R.W.S. 80IB(1)<br \/>\nTO THE ASSESSEE WHEN THE APPROVAL BY THE LOCAL AUTHORITY AS WELL AS<br \/>\nCOMPLETION CERTIFICATE WAS NOT GRANTED TO THE ASSESSEE BUT TO THE<br \/>\nLANDOWNER AND THE RIGHTS AND THE OBLIGATIONS UNDER THE SAID APPROVAL<br \/>\nWERE NOT TRANSFERABLE, AND WHEN THE TRANSFER OF DWELLING UNITS IN<br \/>\nFAVOUR OF THE ENDUSERS WAS MADE BY THE LANDOWNER AND NOT BY THE<br \/>\nASSESSEE?         &#8221;\n<\/p>\n<p>2.\t\tTo be<br \/>\nheard with TAX APPEAL NO.546 OF 2008.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Income vs Unknown on 15 March, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/1631\/2009 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1631 of 2009 ========================================================= INCOME TAX OFFICER WARD 5(1) &#8211; Appellant(s) Versus SHYAM DEVELOPERS &#8211; Opponent(s) ========================================================= Appearance : [&hellip;]<\/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-188908","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income vs Unknown on 15 March, 2011 - Free Judgements of Supreme Court &amp; 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