| Court: | Madras High Court |
| Head Notes: | CIT,Chennai Vs S.Muthu Palaniappan Chettinad Housing No 1 Sub-Whether open terrace in a private house can be included within the area for computing the built up area for the purpose of deduction u/s 80IB(10) and whether the time limit for building plan approval has to be computed from the last of the approval and not the original approval. The Madras High court was dealing with the aforesaid issues related to the deduction u/s 80IB(10) and the department conceded that these issues were already decided against it in the case of assessee’s own case in earlier years and thus following the same and the decision of other high courts, the appeal of the department was dismissed. Ramesh Patodia |
| Law: | Income-Tax Act |
| Section(s): | Section 80IB of Income-tax Act,1961 |
| Counsel(s): | Counsels |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ramesh Patodia |
| Date of upload: | May 22, 2021 |
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