COURT: | ITAT Pune |
CORAM: | G. S. Pannu (AM), R. S. Padvekar (JM) |
SECTION(S): | 80-IB(10) |
GENRE: | Domestic Tax |
CATCH WORDS: | built-up area, Housing Project, terrace |
COUNSEL: | V. L. Jain |
DATE: | October 28, 2014 (Date of pronouncement) |
DATE: | November 4, 2014 (Date of publication) |
AY: | 2007-08, 2008-09 & 2009-10 |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 80-IB(10)(c): Area of projected terrace (open to sky) is not liable to be included within the meaning of expression “built-up area” |
The issue to be decided is as to whether the area of projected terrace (open to sky) is liable to be included within the meaning of expression “built-up area” contained in clause (c) of section 80IB(10) of the Act. (i) …
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